Description of Tax Bills (S. 1600, S. 1579, S. 108, S. 1464, and S. 1549: Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on August 1, 1983U.S. Government Printing Office, 1983 - 21 pages |
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Page 2
... ( Code sec . 170 ) . In determining the amount of their charitable contribution deduction , taxpayers may deduct their actual fuel expenses for a vehicle used to provide services to a charitable organization , or may use a standard rate ...
... ( Code sec . 170 ) . In determining the amount of their charitable contribution deduction , taxpayers may deduct their actual fuel expenses for a vehicle used to provide services to a charitable organization , or may use a standard rate ...
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... ( sec . 4943 ) . 5. S. 1549 - Senators Armstrong , Long , Durenberger , Wallop , Grassley , Symms , Bentsen , Baucus ... Code section 501 ( a ) , in- cluding any trust that is part of a tax - qualified pension , profit - shar- ing , or ...
... ( sec . 4943 ) . 5. S. 1549 - Senators Armstrong , Long , Durenberger , Wallop , Grassley , Symms , Bentsen , Baucus ... Code section 501 ( a ) , in- cluding any trust that is part of a tax - qualified pension , profit - shar- ing , or ...
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... ( Code sec . 1 ( f ) ) . The adjustment for each year will be based upon the percentage by which the consumer price index ( CPI ) for the preceding year exceeds the CPI for 1983. This provi- sion is designed to prevent taxpayers from ...
... ( Code sec . 1 ( f ) ) . The adjustment for each year will be based upon the percentage by which the consumer price index ( CPI ) for the preceding year exceeds the CPI for 1983. This provi- sion is designed to prevent taxpayers from ...
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... ( Code sec . 170 ( a ) ) . Individuals who do not itemize deductions may also deduct chari- table contributions , subject to limitations ( sec . 170 ( i ) ) . For 1982 and 1983 , the deduction is limited to 25 percent of the first $ 100 ...
... ( Code sec . 170 ( a ) ) . Individuals who do not itemize deductions may also deduct chari- table contributions , subject to limitations ( sec . 170 ( i ) ) . For 1982 and 1983 , the deduction is limited to 25 percent of the first $ 100 ...
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... ( Code sec . 170 ( e ) ) . Thus , a donor of inventory or other ordinary - income property ( property the sale of which would not give rise to long - term capital gain ) generally may deduct only the donor's basis in the property , rather ...
... ( Code sec . 170 ( e ) ) . Thus , a donor of inventory or other ordinary - income property ( property the sale of which would not give rise to long - term capital gain ) generally may deduct only the donor's basis in the property , rather ...
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Common terms and phrases
accredited acquisition adjusted basis allocation amount Armstrong assets held augmented charitable deduction beginning after 1982 bill would apply bill would provide business expense Business Holdings Provision capital asset capital gain cents a mile charitable organization Code sec Colorado Springs consumer price index corporations Date The provisions Debt-financed property December 31 deduct reasonable disposition divestiture requirements donated property education course taught Effective Date excess business holdings exempt trust Explanation of Provision fair market value gain or loss gas properties gross national product indexed assets individual retirement account inflation adjustment inflation occurring institution of higher instructor temporarily employed interest investment ISIP justment limited partner limited partnership oil and gas ordinary income passenger automobile physical or biological Pomar Foundation postsecondary vocational education present law private foundation real property special rule tax-qualified pension taxpayer may deduct tion trade or business unrelated business income unrelated trade vocational education courses vocational education instruction vocational education programs