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 5
... Transfers of Scientific , Technical , or Computer Equipment for Certain Research or Educational Purposes Present law ... transferred to colleges or universities , only an item having a retail value ex- ceeding $ 500 ( $ 250 for computer ...
... Transfers of Scientific , Technical , or Computer Equipment for Certain Research or Educational Purposes Present law ... transferred to colleges or universities , only an item having a retail value ex- ceeding $ 500 ( $ 250 for computer ...
Page 6
... transferred items exceeds 20 percent of the number of such items sold by the taxpayer during the year . Also , while the transfers would not be required to qualify as charitable contributions in order for the enhanced deduction to apply ...
... transferred items exceeds 20 percent of the number of such items sold by the taxpayer during the year . Also , while the transfers would not be required to qualify as charitable contributions in order for the enhanced deduction to apply ...
Page 7
... transferred property in the direct education of students . b . Expansion of Section 44F Credit Present law An income tax credit is allowed for certain qualified research ex- penditures incurred in carrying on a trade or business ( Code ...
... transferred property in the direct education of students . b . Expansion of Section 44F Credit Present law An income tax credit is allowed for certain qualified research ex- penditures incurred in carrying on a trade or business ( Code ...
Page 16
... transferred with the trade or business which gave rise to those expenditures . These rules are intended to facilitate an accurate computation of base period expenditures and the credit by attributing research expenditures to the ...
... transferred with the trade or business which gave rise to those expenditures . These rules are intended to facilitate an accurate computation of base period expenditures and the credit by attributing research expenditures to the ...
Page 21
... Transfers of Scientific , Technical , or Computer Equipment for Certain Research or Educational Purposes Present Law General reduction rule for donations of property In general , the amount of charitable deduction otherwise allow- able ...
... Transfers of Scientific , Technical , or Computer Equipment for Certain Research or Educational Purposes Present Law General reduction rule for donations of property In general , the amount of charitable deduction otherwise allow- able ...
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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.