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 1-5 of 7
Page 6
... period . Where the allowance exceeds the adjusted gain , no gain or loss is recognized . The allowance is not applicable to capital losses . Canada The Canadian Government , in its budget of April 1983 , proposed an elective indexation ...
... period . Where the allowance exceeds the adjusted gain , no gain or loss is recognized . The allowance is not applicable to capital losses . Canada The Canadian Government , in its budget of April 1983 , proposed an elective indexation ...
Page 7
... period beginning in 1983 . The Canadian Government plans to deny an interest deduction on funds borrowed for ISIP investments . Overview Explanation of the Bill The bill would provide generally for an inflation adjustment to ( i.e. ...
... period beginning in 1983 . The Canadian Government plans to deny an interest deduction on funds borrowed for ISIP investments . Overview Explanation of the Bill The bill would provide generally for an inflation adjustment to ( i.e. ...
Page 8
... period during which the taxpayer , or his or her spouse , has sold short property substantially identical to the asset . Computation of inflation adjustment The inflation adjustment under the bill would be computed by multiplying the ...
... period during which the taxpayer , or his or her spouse , has sold short property substantially identical to the asset . Computation of inflation adjustment The inflation adjustment under the bill would be computed by multiplying the ...
Page 9
... period . The bill would provide that , in cases where a corporation is treat- ed as a collapsible corporation with respect to a distribution or sale of stock ( sec . 341 ) , the full amount of gain which would be recog- nized and taxed ...
... period . The bill would provide that , in cases where a corporation is treat- ed as a collapsible corporation with respect to a distribution or sale of stock ( sec . 341 ) , the full amount of gain which would be recog- nized and taxed ...
Page 13
... period of time , if any , during which it has operated , the effort it is making to meet accreditation stand- ards , and the purpose for which this determination is being made , that the institution will meet the accreditation standards ...
... period of time , if any , during which it has operated , the effort it is making to meet accreditation stand- ards , and the purpose for which this determination is being made , that the institution will meet the accreditation standards ...
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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