1983-84 Miscellaneous Tax Bills, II: Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, Ninety-eighth Congress, First Session, on S. 654, S. 738, S. 1147, S. 1194, and S. 1195, May 27, 1983U.S. Government Printing Office, 1983 - 387 pages |
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Page 2
... incentives for firms to collaborate with universities on such research . That aspect of both S. 1194 and S. 1195 may be the most important single feature of these bills - or of any bill we con- sider this year . DESCRIPTION OF TAX BILLS ...
... incentives for firms to collaborate with universities on such research . That aspect of both S. 1194 and S. 1195 may be the most important single feature of these bills - or of any bill we con- sider this year . DESCRIPTION OF TAX BILLS ...
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... incentive for taxpayers to shift their research expenditures to those foreign countries whose laws disallow tax deductions for research activities conduct- ed in the United States but allow tax deductions for research ex- penditures ...
... incentive for taxpayers to shift their research expenditures to those foreign countries whose laws disallow tax deductions for research activities conduct- ed in the United States but allow tax deductions for research ex- penditures ...
Page 44
... Incentives Continuation Act of 1983 , which would eliminate the 1985 sunset on this tax credit and make it permanent . In order to understand why the R & D tax credit is so important , it is helpful to take a look at the situation that ...
... Incentives Continuation Act of 1983 , which would eliminate the 1985 sunset on this tax credit and make it permanent . In order to understand why the R & D tax credit is so important , it is helpful to take a look at the situation that ...
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... incentive works as intended , we should see those R & D figures start to move off their plateau and start going up again . It is a little early yet to be able to tell for sure whether the tax credit is having its intended effect . Tax ...
... incentive works as intended , we should see those R & D figures start to move off their plateau and start going up again . It is a little early yet to be able to tell for sure whether the tax credit is having its intended effect . Tax ...
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... incentive . And the fact that a sunset was written into the R & D tax credit provisions does not mean that they were not supposed to be a permanent incentive . The purpose for the sunset was to give Congress a chance to see whether the ...
... incentive . And the fact that a sunset was written into the R & D tax credit provisions does not mean that they were not supposed to be a permanent incentive . The purpose for the sunset was to give Congress a chance to see whether the ...
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Common terms and phrases
activities allocation American Electronics Association amount Apple Computer apply augmented deduction base period basic research bill Bob Packwood Chairman CHAPOTON charitable deduction Committee companies competitive computer software Congress contributions corporate cost Deere & Company discount donated economic effect electronics enacted encourage engineering expand faculty Federal Foreign Tax Credit funds high technology increase industry innovation institutions investment Kids Can't Wait legislation limitation loan M/A-COM manufacturers microcomputers million mortgage National ordinary income percent permanent personal computers problem programs R&D credit R&D expenditures R&D spending R&D tax credit recipient research and development Revenue rule scholarships scientific education scientific equipment secondary schools section 174 section 44F credit semiconductor Senator DANFORTH Subcommittee on Taxation sunset provision Tax Executives Institute taxable Taxation and Debt taxpayer teachers technical Tektronix tion transferred United very-large-scale integrated vocational education
Popular passages
Page 49 - Mr. Chairman and members of the committee, I very much appreciate the opportunity to appear before you today In support of four public works projects in my district, the 13th Congressional District of Ohio.
Page 315 - If we can be of further assistance, please do not hesitate to contact us. Sincerely yours, RA BarYihart Federal Highway Administrator Mrs.
Page 185 - THE AMERICAN COUNCIL ON EDUCATION THE ASSOCIATION OF AMERICAN UNIVERSITIES, AND THE NATIONAL ASSOCIATION OF STATE UNIVERSITIES AND LAND-GRANT COLLEGES Mr.
Page 28 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 242 - a reprogrammable multi-functional manipulator designed to move material, parts, tools, or specialized devices, through variable programmed motions for the performance of a variety of tasks.
Page 381 - qualified business indebtedness." The latter term means Indebtedness of the taxpayer if both (1) the indebtedness was Incurred or assumed by a corporation, or by an individual In connection with property used In his trade or business, and also (2) the taxpayer makes an election to reduce the basis of depreciable assets or realty held as inventory). For this purpose, the term "depreciable property...
Page 26 - ... (2) is legally authorized within such State to provide a program of education beyond high school; (3) provides an educational program for which it awards a bachelor's degree, or provides not less...
Page 37 - basic research" means any original investigation for the advancement of scientific knowledge not having a specific commercial objective, except that such term shall not include — (A) basic research conducted outside the United States, and (B) basic research in the social sciences or humanities.
Page 26 - institution of higher education" means an educational institution in any State 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 within such State to provide a program of education beyond high school...
Page 12 - The term includes generally all such costs incident to the development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned.