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
... Increased charitable deduction for contribu- tions of equipment to postsecondary voca- tional educational programs . 12 b . Postsecondary vocational education instruc- tion tax credit ..... 14 4. S. 1464 ( Senators Armstrong and Hart ) ...
... Increased charitable deduction for contribu- tions of equipment to postsecondary voca- tional educational programs . 12 b . Postsecondary vocational education instruc- tion tax credit ..... 14 4. S. 1464 ( Senators Armstrong and Hart ) ...
Page 2
... Increased charitable deduction for contributions of equipment to postsecondary vocational education programs Present law In general , the amount of charitable deduction otherwise allowed for donated property must be reduced by the ...
... Increased charitable deduction for contributions of equipment to postsecondary vocational education programs Present law In general , the amount of charitable deduction otherwise allowed for donated property must be reduced by the ...
Page 5
... increase in value of a capital asset , or takes into account an allowable loss from a decline in value of the asset , only on the sale , exchange , or other disposition of the asset . If the taxpayer continues to hold the asset , no ...
... increase in value of a capital asset , or takes into account an allowable loss from a decline in value of the asset , only on the sale , exchange , or other disposition of the asset . If the taxpayer continues to hold the asset , no ...
Page 6
... increase in the consumer price index . At the end of each year , the investor would be required to recognize 25 percent of the real increase in value of the investment ( i.e. , after adjusting for the inflation rate ) over the course of ...
... increase in the consumer price index . At the end of each year , the investor would be required to recognize 25 percent of the real increase in value of the investment ( i.e. , after adjusting for the inflation rate ) over the course of ...
Page 7
... increased value would actually be subject to tax in each year . 5 However , the inflation adjustment would apply to stock in foreign corporations which is traded on an established domestic securities market , other than stock in foreign ...
... increased value would actually be subject to tax in each year . 5 However , the inflation adjustment would apply to stock in foreign corporations which is traded on an established domestic securities market , other than stock in foreign ...
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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