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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... tion generally equals the sum of ( 1 ) the corporation's basis in the donated property plus ( 2 ) one - half of the unrealized appreciation ( i.e. , one - half of the difference between the property's fair market value determined at the ...
... tion generally equals the sum of ( 1 ) the corporation's basis in the donated property plus ( 2 ) one - half of the unrealized appreciation ( i.e. , one - half of the difference between the property's fair market value determined at the ...
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... tion of scientific equipment to a college or university must satisfy the following requirements : ( 1 ) The property contributed was constructed by the corporate donor ; 2 ( 2 ) The contribution is made within two years of substantial ...
... tion of scientific equipment to a college or university must satisfy the following requirements : ( 1 ) The property contributed was constructed by the corporate donor ; 2 ( 2 ) The contribution is made within two years of substantial ...
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... tion which ( 1 ) admits as regular students only individuals having a certificate of graduation from a high school , or the recognized equivalent of such a certificate ; ( 2 ) is legally authorized to provide a program of education ...
... tion which ( 1 ) admits as regular students only individuals having a certificate of graduation from a high school , or the recognized equivalent of such a certificate ; ( 2 ) is legally authorized to provide a program of education ...
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$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