Description of H.R. 701 ("Computer Contribution Act of 1983"): Scheduled for a Field Hearing (San Francisco, Calif.) Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means on November 11, 1983U.S. Government Printing Office, 1983 - 7 pages |
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... charitable deduction for contributions , made by corporations during 1984 , of certain newly manufactured computers ... amount INTRODUCTION.
... charitable deduction for contributions , made by corporations during 1984 , of certain newly manufactured computers ... amount INTRODUCTION.
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... amount of charitable deduction otherwise allowable for donated property generally must be reduced by the amount of any ordinary gain which the taxpayer would have real- ized had the property been sold for its fair market value at the ...
... amount of charitable deduction otherwise allowable for donated property generally must be reduced by the amount of any ordinary gain which the taxpayer would have real- ized had the property been sold for its fair market value at the ...
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... amount of charitable deduction otherwise allow- able for donated property must be reduced by the amount of any ordinary gain which the taxpayer would have realized had the property been sold for its fair market value at the date of the ...
... amount of charitable deduction otherwise allow- able for donated property must be reduced by the amount of any ordinary gain which the taxpayer would have realized had the property been sold for its fair market value at the date of the ...
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... charitable de- duction allowed by the bill generally would be for the sum of ... amount in excess of twice the basis of the property . For example , if a ... charitable deduction of $ 10X ( twice the $ 5X basis , since that amount is less ...
... charitable de- duction allowed by the bill generally would be for the sum of ... amount in excess of twice the basis of the property . For example , if a ... charitable deduction of $ 10X ( twice the $ 5X basis , since that amount is less ...
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Common terms and phrases
$5X basis activities are regularly allowed an augment amount of charitable appreciation i.e. augmented charitable deduction augmented deduction rule bill would provide biological sciences sec body of pupils certain newly manufactured charitable deduction otherwise Code sec college or university computers to primary contributions of computer corporation's basis corporations are allowed corporations during 1984 customarily sells deduction be allowed deduction for donations deduction otherwise allow deduction rule provided defined in sec donated computer equipment donated property donations of newly donee in exchange donor corporation donor's basis education of students ending after 1983 equipment or apparatus fair market value fective for taxable newly manufactured computers one-half ordinary gain ordinary-income property physical or biological present law primary or secondary Prior Congressional Action property been sold provide an augmented random access memory regularly enrolled body respect to qualify secondary schools special deduction rule special rule allowed special rule enacted taxpayer twice the basis usual market