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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... meaning of Code sec . 1221 ( 1 ) ) and must be computer equipment as defined in the bill . Also , the computer equipment must be assembled by the taxpayer , and the taxpayer must be regularly engaged in the business of assembling and ...
... meaning of Code sec . 1221 ( 1 ) ) and must be computer equipment as defined in the bill . Also , the computer equipment must be assembled by the taxpayer , and the taxpayer must be regularly engaged in the business of assembling and ...
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... defined in sec . 3304 ( f ) ) . o 3. Time of contribution The contribution must be made within six months after substan- tial completion of assembly of the computer equipment , and must be made during the calendar year 1984 . 4 ...
... defined in sec . 3304 ( f ) ) . o 3. Time of contribution The contribution must be made within six months after substan- tial completion of assembly of the computer equipment , and must be made during the calendar year 1984 . 4 ...
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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