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 |
From inside the book
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... 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 ( Code sec . 170 ( e ) ) . 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 ( Code sec . 170 ( e ) ) . For ...
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... 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 have realized had the property been sold 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 have realized had the property been sold for ...
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... property is not transferred by the donee in exchange for money , other property , or services ; and ( 6 ) The ... donated property must be tangible personal property which is inventory ( within the meaning of Code sec . 1221 ( 1 ) ) and ...
... property is not transferred by the donee in exchange for money , other property , or services ; and ( 6 ) The ... donated property must be tangible personal property which is inventory ( within the meaning of Code sec . 1221 ( 1 ) ) and ...
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... donated by the taxpayer for use in connection with such a data processor donated by the taxpayer ; and 7 ( c ) any ... property , or services . 6The capacity is to be determined by reference to the donated computer equipment , without ...
... donated by the taxpayer for use in connection with such a data processor donated by the taxpayer ; and 7 ( c ) any ... property , or services . 6The capacity is to be determined by reference to the donated computer equipment , without ...
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... property , plus ( 2 ) one - half of the un- realized appreciation ( i.e. , one - half of the difference between the ... donated property is of a type which the taxpayer sells in the course of its business , the fair market value is the ...
... property , plus ( 2 ) one - half of the un- realized appreciation ( i.e. , one - half of the difference between the ... donated property is of a type which the taxpayer sells in the course of its business , the fair market value is the ...
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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