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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... would provide an augmented charitable deduction for contributions , made by corporations during 1984 , of certain newly manufactured computers to primary or secondary schools . The bill ... law Under present law , the amount INTRODUCTION.
... would provide an augmented charitable deduction for contributions , made by corporations during 1984 , of certain newly manufactured computers to primary or secondary schools . The bill ... law Under present law , the amount INTRODUCTION.
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... provided by the bill would be ef- fective for taxable years ending after 1983 , with respect to qualify- ing contributions of computer equipment made during 1984 . ( 3 ) II . DESCRIPTION OF THE BILL Present Law General reduction SUMMARY.
... provided by the bill would be ef- fective for taxable years ending after 1983 , with respect to qualify- ing contributions of computer equipment made during 1984 . ( 3 ) II . DESCRIPTION OF THE BILL Present Law General reduction SUMMARY.
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... BILL Present Law General reduction rule for donations of property In general , 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 ...
... BILL Present Law General reduction rule for donations of property In general , 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 ...
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... to apply under the bill , there must be a contribution by a corporation of tangible personal property which satisfies all of the following requirements . The bill would provide expressly that a gift made under the bill is to be treated ...
... to apply under the bill , there must be a contribution by a corporation of tangible personal property which satisfies all of the following requirements . The bill would provide expressly that a gift made under the bill is to be treated ...
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... bill would not require that the donor's actual contributions in fact satisfy ... allow the manufacturer a charitable deduction of $ 10X ( twice the $ 5X ... provided by the bill would be ef- fective for taxable years ending after 1983 ...
... bill would not require that the donor's actual contributions in fact satisfy ... allow the manufacturer a charitable deduction of $ 10X ( twice the $ 5X ... provided by the bill would be ef- fective for taxable years ending after 1983 ...
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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