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 1
... This is followed in the second part by a more detailed description of the bills , including present law , explanation of provisions , and effective dates . I. SUMMARY 1. S. 1600 - Senator Armstrong Indexing the ( 1 ) INTRODUCTION.
... This is followed in the second part by a more detailed description of the bills , including present law , explanation of provisions , and effective dates . I. SUMMARY 1. S. 1600 - Senator Armstrong Indexing the ( 1 ) INTRODUCTION.
Page 3
... Explanation of provision Section 1 of the bill would provide an augmented charitable de- duction for corporate or other taxpayers making certain donations of tangible personal property to institutions of higher education which use the ...
... Explanation of provision Section 1 of the bill would provide an augmented charitable de- duction for corporate or other taxpayers making certain donations of tangible personal property to institutions of higher education which use the ...
Page 7
... Explanation of the Bill The bill would provide generally for an inflation adjustment to ( i.e. , indexing of ) the basis of certain assets for purposes of deter- mining gain or loss on disposition . Assets eligible for the inflation ...
... Explanation of the Bill The bill would provide generally for an inflation adjustment to ( i.e. , indexing of ) the basis of certain assets for purposes of deter- mining gain or loss on disposition . Assets eligible for the inflation ...
Page 10
... Explanation of the Bill Under the bill , taxpayers could determine the amount of their charitable contribution deduction for the use of a passenger auto- mobile under the standard mileage rate applicable for that year in computing the ...
... Explanation of the Bill Under the bill , taxpayers could determine the amount of their charitable contribution deduction for the use of a passenger auto- mobile under the standard mileage rate applicable for that year in computing the ...
Page 12
... Explanation of Provision Section 1 of the bill would provide an augmented charitable de- duction for taxpayers ( not limited to corporations ) making certain donations of tangible personal property to a public community col- lege or ...
... Explanation of Provision Section 1 of the bill would provide an augmented charitable de- duction for taxpayers ( not limited to corporations ) making certain donations of tangible personal property to a public community col- lege or ...
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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