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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... requirements : ( 1 ) The property contributed was constructed by the corporate donor ; 2 ( 2 ) The contribution is made within two years of substantial com- pletion of construction of the property ; ( 3 ) The original use of the ...
... requirements : ( 1 ) The property contributed was constructed by the corporate donor ; 2 ( 2 ) The contribution is made within two years of substantial com- pletion of construction of the property ; ( 3 ) The original use of the ...
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... Requirements for favorable treatment In order for the special deduction rule 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 ...
... Requirements for favorable treatment In order for the special deduction rule 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 ...
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... requirement Substantially all of the use of the donated computer equipment by the donee is at the location of the donee and is directly in the education of students . 6. Prohibition on donee sale The donated computer equipment may not ...
... requirement Substantially all of the use of the donated computer equipment by the donee is at the location of the donee and is directly in the education of students . 6. Prohibition on donee sale The donated computer equipment may not ...
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... requirements . 8. Distributional requirements The contribution must be made pursuant to a written plan of the donor corporation which shall seek to prevent undue concentra- tions of the donor's contributions of computer equipment from ...
... requirements . 8. Distributional requirements The contribution must be made pursuant to a written plan of the donor corporation which shall seek to prevent undue concentra- tions of the donor's contributions of computer equipment from ...
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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