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 |
From inside the book
Results 1-4 of 4
Page 2
... inflation adjustment ( i.e. , indexing ) to the basis of certain assets for purposes of determining gain or loss on a taxable disposition . The adjustment would be applicable to certain corporate stock and real property interests . The ...
... inflation adjustment ( i.e. , indexing ) to the basis of certain assets for purposes of determining gain or loss on a taxable disposition . The adjustment would be applicable to certain corporate stock and real property interests . The ...
Page 6
... inflation into account . Under the Economic Recovery Tax Act of 1981 , income tax brackets for individuals , as well as the zero bracket and personal exemption amounts , will be adjusted each year for inflation begin- ning in 1985 ...
... inflation into account . Under the Economic Recovery Tax Act of 1981 , income tax brackets for individuals , as well as the zero bracket and personal exemption amounts , will be adjusted each year for inflation begin- ning in 1985 ...
Page 7
... inflation adjustment to ( i.e. , indexing of ) the basis of certain assets for purposes of deter- mining gain or loss on disposition . Assets eligible for the inflation adjustment would be certain corporate stock and real property . The ...
... inflation adjustment to ( i.e. , indexing of ) the basis of certain assets for purposes of deter- mining gain or loss on disposition . Assets eligible for the inflation adjustment would be certain corporate stock and real property . The ...
Page 8
... inflation adjustment The inflation adjustment under the bill would be computed by multiplying the taxpayer's adjusted basis in the indexed asset by the ratio of the GNP deflator for the calendar quarter in which dis- position of the ...
... inflation adjustment The inflation adjustment under the bill would be computed by multiplying the taxpayer's adjusted basis in the indexed asset by the ratio of the GNP deflator for the calendar quarter in which dis- position of the ...
Other editions - View all
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