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
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Page 2
... authorized for computing the business expense deduc- tion for business use of a passenger automobile . At present , that rate generally is 20 cents a mile for the first 15,000 miles of busi- ness use , and 11 cents a mile for each ...
... authorized for computing the business expense deduc- tion for business use of a passenger automobile . At present , that rate generally is 20 cents a mile for the first 15,000 miles of busi- ness use , and 11 cents a mile for each ...
Page 8
... authorize the Treasury Department to disallow all or part of an adjustment if the principal purpose of a transfer of an asset is to create or in- crease an inflation adjustment ( or to increase a deduction by reason of such adjustment ) ...
... authorize the Treasury Department to disallow all or part of an adjustment if the principal purpose of a transfer of an asset is to create or in- crease an inflation adjustment ( or to increase a deduction by reason of such adjustment ) ...
Page 13
... authorized within such State to pro- vide a program of education beyond secondary education ; ( 3 ) provides an educational program for which it awards a bachelor's degree or provides not less than a two - year program which is ...
... authorized within such State to pro- vide a program of education beyond secondary education ; ( 3 ) provides an educational program for which it awards a bachelor's degree or provides not less than a two - year program which is ...
Page 16
... authorize the Treasury to adopt regulations governing pass- through of the credit , in the case of S corporations ( under rules similar to those of Code secs . 52 ( d ) and 52 ( e ) ) , and allocation of the credit , in the case of ...
... authorize the Treasury to adopt regulations governing pass- through of the credit , in the case of S corporations ( under rules similar to those of Code secs . 52 ( d ) and 52 ( e ) ) , and allocation of the credit , in the case of ...
Page 21
... authorizes the Treasury Department to prescribe regula- tions that would deny the special treatment under the bill in any case in which multi - tier partnerships or other arrangements are used for the principal purpose of avoiding the ...
... authorizes the Treasury Department to prescribe regula- tions that would deny the special treatment under the bill in any case in which multi - tier partnerships or other arrangements are used for the principal purpose of avoiding the ...
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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