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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... donor's basis in the property ) . However , in no event is the deduction under the special rule allowed for an amount which exceeds twice the basis of the property . H.R. 701 The bill would provide an augmented charitable deduction for ...
... donor's basis in the property ) . However , in no event is the deduction under the special rule allowed for an amount which exceeds twice the basis of the property . H.R. 701 The bill would provide an augmented charitable deduction for ...
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... donor of appreciated ordinary - income property ( property the sale of which would not give rise to long - term capital gain ) gen- erally may deduct only the donor's basis in the property , rather than the full fair market value of the ...
... donor of appreciated ordinary - income property ( property the sale of which would not give rise to long - term capital gain ) gen- erally may deduct only the donor's basis in the property , rather than the full fair market value of the ...
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... donor , no charitable deduction is allowed . For example , the U.S. Court of Claims has ipheld denial of charitable deductions claimed by a manufacturer for discounts on purchases of ewing machines by schools , where the court had found ...
... donor , no charitable deduction is allowed . For example , the U.S. Court of Claims has ipheld denial of charitable deductions claimed by a manufacturer for discounts on purchases of ewing machines by schools , where the court had found ...
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... donor corporation which shall seek to prevent undue concentra- tions of the donor's contributions of computer equipment from either a geographic standpoint or from the standpoint of the rela- tive economic status of the students of the ...
... donor corporation which shall seek to prevent undue concentra- tions of the donor's contributions of computer equipment from either a geographic standpoint or from the standpoint of the rela- tive economic status of the students of 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