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 |
From inside the book
Results 1-5 of 17
Page 2
... apply only to inflation occurring after 1983. The infla- tion adjustment would not apply for purposes of determining depre- ciation and other cost - related deductions . 2. S. 1579 - Senator Armstrong Charitable Expense Deduction for ...
... apply only to inflation occurring after 1983. The infla- tion adjustment would not apply for purposes of determining depre- ciation and other cost - related deductions . 2. S. 1579 - Senator Armstrong Charitable Expense Deduction for ...
Page 3
... apply to vocational education teachers . Explanation of provision Section 2 of the bill would provide a nonrefundable credit with respect to ( 1 ) postsecondary vocational education courses taught by qualified teaching employees of the ...
... apply to vocational education teachers . Explanation of provision Section 2 of the bill would provide a nonrefundable credit with respect to ( 1 ) postsecondary vocational education courses taught by qualified teaching employees of the ...
Page 4
... apply to private foundations ( sec . 4943 ) . 5. S. 1549 - Senators Armstrong , Long , Durenberger , Wallop , Grassley , Symms , Bentsen , Baucus , Boren , and Pryor Exemption from Unrelated Business Income Tax for Income from Certain ...
... apply to private foundations ( sec . 4943 ) . 5. S. 1549 - Senators Armstrong , Long , Durenberger , Wallop , Grassley , Symms , Bentsen , Baucus , Boren , and Pryor Exemption from Unrelated Business Income Tax for Income from Certain ...
Page 5
... applies to net capital gain if the tax computed using that rate is lower than the corporation's regu- lar tax . The reduced tax rates for capital gains are taken into account as preference items for purposes of the corporate and ...
... applies to net capital gain if the tax computed using that rate is lower than the corporation's regu- lar tax . The reduced tax rates for capital gains are taken into account as preference items for purposes of the corporate and ...
Page 6
... applies only for inflation occurring after 1982. The allowance is based on the percentage by which the retail price index for the month in which an asset is disposed of exceeds the index at a time one year after the related expenditure ...
... applies only for inflation occurring after 1982. The allowance is based on the percentage by which the retail price index for the month in which an asset is disposed of exceeds the index at a time one year after the related expenditure ...
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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