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
But one critical step is to enhance the after - tax attractions of basic R & D by improving the incentives for firms to collaborate with universities on such research . That aspect of both S. 1194 and S. 1195 may be the most important ...
But one critical step is to enhance the after - tax attractions of basic R & D by improving the incentives for firms to collaborate with universities on such research . That aspect of both S. 1194 and S. 1195 may be the most important ...
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Because those taxpayers could take their deductions if the research occurs in the foreign country , it was argued that there was incentive for taxpayers to shift their research expenditures to those foreign countries whose laws disallow ...
Because those taxpayers could take their deductions if the research occurs in the foreign country , it was argued that there was incentive for taxpayers to shift their research expenditures to those foreign countries whose laws disallow ...
Page 44
... of the tax credit for incremental R & D expenditures , however , I would like to focus on S. 738 , the Research Incentives Continuation Act of 1983 , which would eliminate the 1985 sunset on this tax credit and make it permanent .
... of the tax credit for incremental R & D expenditures , however , I would like to focus on S. 738 , the Research Incentives Continuation Act of 1983 , which would eliminate the 1985 sunset on this tax credit and make it permanent .
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Thus , if the 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 ...
Thus , if the 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 ...
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We need a permanent 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 ...
We need a permanent 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 ...
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activities addition allowed amount apply Association base basic research basis believe benefit bill Chairman Code colleges Committee companies competitive computer equipment Congress continue contributions corporate cost course deduction discount donated economic effect effort electronics enacted encourage engineering example excluded existing expand expenditures expenses faculty foreign funds future growth high technology important incentive income increase industry institutions interest Internal Revenue Code investment legislation limitation loan Management manufacturers million mortgage offer operation organization percent perform period permanent present President problem programs projects proposed qualified R&D tax credit receive recent research and development result rule schools scientific secondary Senator DANFORTH specific spending statement Subcommittee tax credit taxable taxpayer teachers technical term transferred United vocational
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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.
Bibliographic information
| Title | 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, 1983 Volumes 98-205 of S. hrg, United States Congress |
| Author | United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management |
| Publisher | U.S. Government Printing Office, 1983 |
| Length | 387 pages |
| Export Citation | BiBTeX EndNote RefMan |