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
... divestiture requirements of excess business hold- ings provision for the El Pomar Foundation ) , and S. 1549 ( relating to exemption from unrelated business income tax for income from certain oil and gas property ) . The first part of ...
... divestiture requirements of excess business hold- ings provision for the El Pomar Foundation ) , and S. 1549 ( relating to exemption from unrelated business income tax for income from certain oil and gas property ) . The first part of ...
Page 4
... Divestiture Requirements of Excess Business Holdings Provision for the El Pomar Foundation The bill would exempt the El Pomar Foundation of Colorado Springs , Colorado , from the divestiture requirements with respect to excess business ...
... Divestiture Requirements of Excess Business Holdings Provision for the El Pomar Foundation The bill would exempt the El Pomar Foundation of Colorado Springs , Colorado , from the divestiture requirements with respect to excess business ...
Page 17
... Divestiture Requirements of Excess Business Holdings Provision for the El Pomar Foundation Present Law The Tax Reform Act of 1969 imposed an excise tax on the excess business holdings of a private foundation ( Code sec . 4943 ) ...
... Divestiture Requirements of Excess Business Holdings Provision for the El Pomar Foundation Present Law The Tax Reform Act of 1969 imposed an excise tax on the excess business holdings of a private foundation ( Code sec . 4943 ) ...
Page 18
... divestiture rules . Effective Date The provisions of the bill would be effective on the date of enact- ment . Prior Congressional Action In 1982 , the Senate passed a similar provision as part of H.R. 4961 , the Tax Equity and Fiscal ...
... divestiture rules . Effective Date The provisions of the bill would be effective on the date of enact- ment . Prior Congressional Action In 1982 , the Senate passed a similar provision as part of H.R. 4961 , the Tax Equity and Fiscal ...
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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