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
... corporate stock and real property interests . The adjust- ment would apply only to inflation occurring after 1983. The infla- tion adjustment would not apply for purposes of determining depre ... corporations are allowed ( 2 ) SUMMARY.
... corporate stock and real property interests . The adjust- ment would apply only to inflation occurring after 1983. The infla- tion adjustment would not apply for purposes of determining depre ... corporations are allowed ( 2 ) SUMMARY.
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... corporations are allowed an aug- mented charitable deduction for donations of newly manufactured scientific ... corporation's basis in the donated property and ( 2 ) one - half of the property's unrealized appreciation . In no event may ...
... corporations are allowed an aug- mented charitable deduction for donations of newly manufactured scientific ... corporation's basis in the donated property and ( 2 ) one - half of the property's unrealized appreciation . In no event may ...
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... corporations , an al- ternative tax rate of 28 percent 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 ...
... corporations , an al- ternative tax rate of 28 percent 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 ...
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... corporations . 3 Under the Canadian plan , stock purchased under an ISIP would be adjusted each month according to the percentage increase in the consumer price index . At the end of each year , the investor would be required to ...
... corporations . 3 Under the Canadian plan , stock purchased under an ISIP would be adjusted each month according to the percentage increase in the consumer price index . At the end of each year , the investor would be required to ...
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... corporate stock and real property . The adjustment would be applicable only to assets held for more than one year ... corporations which is traded on an established domestic securities market , other than stock in foreign investment ...
... corporate stock and real property . The adjustment would be applicable only to assets held for more than one year ... corporations which is traded on an established domestic securities market , other than stock in foreign investment ...
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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