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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... Contribution Act of 1983 " ) . H.R. 701 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 was ...
... Contribution Act of 1983 " ) . H.R. 701 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 was ...
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... 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 date of the contribution ...
... 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 date of the contribution ...
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... deduct only its cost for the item . Special rule for certain research equipment donations Under a special rule , corporations are allowed an augmented charitable deduction for donations of newly manufactured scientific equipment or ...
... deduct only its cost for the item . Special rule for certain research equipment donations Under a special rule , corporations are allowed an augmented charitable deduction for donations of newly manufactured scientific equipment or ...
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... deduction rule for contributions , made by corporations during 1984 , of certain newly manufactured computers to primary or secondary schools for the use at the school directly in the education of students . Requirements for favorable ...
... deduction rule for contributions , made by corporations during 1984 , of certain newly manufactured computers to primary or secondary schools for the use at the school directly in the education of students . Requirements for favorable ...
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... donor's actual contributions in fact satisfy these distributional re- quirements . Allowable deduction If all the requirements of the bill are satisfied , the charitable de- duction allowed by the bill generally would be for the sum of ...
... donor's actual contributions in fact satisfy these distributional re- quirements . Allowable deduction If all the requirements of the bill are satisfied , the charitable de- duction allowed by the bill generally would be for the sum of ...
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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