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
... higher education which use the property to train students enrolled in a postsecon- dary vocational education program . For qualifying donations , the augmented charitable deduction al- lowed generally would equal the sum of the ...
... higher education which use the property to train students enrolled in a postsecon- dary vocational education program . For qualifying donations , the augmented charitable deduction al- lowed generally would equal the sum of the ...
Page 12
... Education Programs a . Increased charitable deduction for contributions of equipment to postsecondary vocational ... Higher Education Act of 1965 11 ) , or any other institution of 10 Under a special rule enacted in 1976 , an augmented ...
... Education Programs a . Increased charitable deduction for contributions of equipment to postsecondary vocational ... Higher Education Act of 1965 11 ) , or any other institution of 10 Under a special rule enacted in 1976 , an augmented ...
Page 13
... higher education ( within the meaning of section 1201 ( a ) of such Act 12 ) , if the donated property is used for training students en- rolled in a postsecondary vocational education program . Requirements for favorable treatment To ...
... higher education ( within the meaning of section 1201 ( a ) of such Act 12 ) , if the donated property is used for training students en- rolled in a postsecondary vocational education program . Requirements for favorable treatment To ...
Page 14
... education instruction tax credit Present Law In general , employers may deduct as an ordinary and necessary business ... higher education as part of either ( a ) a two - year organized education program in engineering , mathematics , or ...
... education instruction tax credit Present Law In general , employers may deduct as an ordinary and necessary business ... higher education as part of either ( a ) a two - year organized education program in engineering , mathematics , or ...
Page 15
... education course part - time at an institution of higher education ( within the meaning of sec . 1201 ( a ) of the Higher Education Act of 1965 13 ) , does not re- ceive any compensation from the institution of higher education , and ...
... education course part - time at an institution of higher education ( within the meaning of sec . 1201 ( a ) of the Higher Education Act of 1965 13 ) , does not re- ceive any compensation from the institution of higher education , and ...
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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