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
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Page 4
... 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 forming a part ...
... 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 forming a part ...
Page 6
... 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 in the consumer price index . At the end of ...
... 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 in the consumer price index . At the end of ...
Page 10
... limited to 25 percent of the first $ 100 of con- tributions , or a maximum deduction of $ 25 . For 1984 , the contribu- tion limit is raised to $ 300 , or a maximum deduction of $ 75 . For 1985 , the deduction is allowed for 50 percent ...
... limited to 25 percent of the first $ 100 of con- tributions , or a maximum deduction of $ 25 . For 1984 , the contribu- tion limit is raised to $ 300 , or a maximum deduction of $ 75 . For 1985 , the deduction is allowed for 50 percent ...
Page 12
... limited to corporations ) making certain donations of tangible personal property to a public community col- lege or public technical institute ( within the meaning of sec . 742 ( b ) of the Higher Education Act of 1965 11 ) , or any ...
... limited to corporations ) making certain donations of tangible personal property to a public community col- lege or public technical institute ( within the meaning of sec . 742 ( b ) of the Higher Education Act of 1965 11 ) , or any ...
Page 15
... limited to the taxpay- er's income tax liability for the year reduced by ( 1 ) certain items of tax described in the last sentence of Code section 53 ( a ) , and ( 2 ) the sum of various other statutory credits allowable in the taxable ...
... limited to the taxpay- er's income tax liability for the year reduced by ( 1 ) certain items of tax described in the last sentence of Code section 53 ( a ) , and ( 2 ) the sum of various other statutory credits allowable in the taxable ...
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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