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
... determining gain or loss from the disposition of capital assets is established in fixed dollar amounts . Thus , changes in the value of the dollar resulting from inflation are not taken into account for this purpose . The bill would ...
... determining gain or loss from the disposition of capital assets is established in fixed dollar amounts . Thus , changes in the value of the dollar resulting from inflation are not taken into account for this purpose . The bill would ...
Page 5
... determining taxable income . For example , under U.S. tax law , the adjusted basis for determining gain or loss from a taxable disposition of property is established in fixed dollar amounts . Thus , the law does not take into account ...
... determining taxable income . For example , under U.S. tax law , the adjusted basis for determining gain or loss from a taxable disposition of property is established in fixed dollar amounts . Thus , the law does not take into account ...
Page 6
... determining the windfall profit tax on domestic crude oil is adjusted for inflation as measured by the implicit price deflator for the gross national product ( sec . 4989 ( b ) ) . Further , beginning in 1986 , the limits on ...
... determining the windfall profit tax on domestic crude oil is adjusted for inflation as measured by the implicit price deflator for the gross national product ( sec . 4989 ( b ) ) . Further , beginning in 1986 , the limits on ...
Page 7
... determining any deduc- tion for depreciation , cost depletion , or amortization . Indexed assets Stock . - The bill would generally provide for the indexing of cor- porate stock which is a capital asset . ( For this purpose , options ...
... determining any deduc- tion for depreciation , cost depletion , or amortization . Indexed assets Stock . - The bill would generally provide for the indexing of cor- porate stock which is a capital asset . ( For this purpose , options ...
Page 8
... determining gain or loss on disposition of their partner- ship interests or stock . Special rules would apply in the case of regulated investment companies ( mutual funds ) , real estate investment trusts , and common trust funds which ...
... determining gain or loss on disposition of their partner- ship interests or stock . Special rules would apply in the case of regulated investment companies ( mutual funds ) , real estate investment trusts , and common trust funds which ...
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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