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 3
... exceed twice the basis of the property . Explanation of provision Section 1 of the bill would provide an augmented charitable de- duction for corporate or other taxpayers making certain donations of tangible personal property to ...
... exceed twice the basis of the property . Explanation of provision Section 1 of the bill would provide an augmented charitable de- duction for corporate or other taxpayers making certain donations of tangible personal property to ...
Page 14
... exceed five courses per employee per taxable year ) , plus $ 100 for each qualified voca- tional education instructor temporarily employed during the tax- able year . Definitions A postsecondary vocational education course would be ...
... exceed five courses per employee per taxable year ) , plus $ 100 for each qualified voca- tional education instructor temporarily employed during the tax- able year . Definitions A postsecondary vocational education course would be ...
Page 15
... exceed the amount of the taxpayer's 13 See note 12 , supra . 14 The statutory credits which would be applied against tax before the vocational education instruction credit are : all allowable credits having a lower letter or number ...
... exceed the amount of the taxpayer's 13 See note 12 , supra . 14 The statutory credits which would be applied against tax before the vocational education instruction credit are : all allowable credits having a lower letter or number ...
Page 17
... exceed 20 percent of the voting stock of the busi- ness ( 35 percent if other persons have effective control of the busi- ness ) . The 1969 Act provided that if a private foundation and disquali- fied persons together had holdings on ...
... exceed 20 percent of the voting stock of the busi- ness ( 35 percent if other persons have effective control of the busi- ness ) . The 1969 Act provided that if a private foundation and disquali- fied persons together had holdings on ...
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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