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 4
... invest in limited partnerships owning working interests in do- mestic oil and gas properties without incurring tax for unrelated business income . The organizations that would be eligible under this provision include exempt trusts ...
... invest in limited partnerships owning working interests in do- mestic oil and gas properties without incurring tax for unrelated business income . The organizations that would be eligible under this provision include exempt trusts ...
Page 5
... the $ 100 in value invested in the asset . The $ 50 of income recognized generally would be subject to the reduced tax rates ( 5 ) DESCRIPTION OF BILLS LO S 1600 (Senator Armstrong): Indexing the basis certain assets... LO.
... the $ 100 in value invested in the asset . The $ 50 of income recognized generally would be subject to the reduced tax rates ( 5 ) DESCRIPTION OF BILLS LO S 1600 (Senator Armstrong): Indexing the basis certain assets... LO.
Page 6
... Investment Plan ( ISIP ) . The plan would be limited to publicly listed common stock of Canadian corporations . 3 Under the Canadian plan , stock purchased under an ISIP would be adjusted each month according to the percentage increase ...
... Investment Plan ( ISIP ) . The plan would be limited to publicly listed common stock of Canadian corporations . 3 Under the Canadian plan , stock purchased under an ISIP would be adjusted each month according to the percentage increase ...
Page 7
... investments . Overview Explanation of the Bill The bill would provide generally for an inflation adjustment to ( i.e. ... investment companies or stock held by persons subject to potential dividend treatment on the sale of the stock ...
... investments . Overview Explanation of the Bill The bill would provide generally for an inflation adjustment to ( i.e. ... investment companies or stock held by persons subject to potential dividend treatment on the sale of the stock ...
Page 8
... investment companies ( mutual funds ) , real estate investment trusts , and common trust funds which hold indexed assets . In general , stock in these entities would qualify for partial indexing based on the ratio of the value of the ...
... investment companies ( mutual funds ) , real estate investment trusts , and common trust funds which hold indexed assets . In general , stock in these entities would qualify for partial indexing based on the ratio of the value of the ...
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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