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 13
Page 1
... provision for the El Pomar Foundation ) , and S. 1549 ( relating to exemption from unrelated business income tax for ... provisions , and effective dates . I. SUMMARY 1. S. 1600 - Senator Armstrong Indexing the ( 1 ) INTRODUCTION.
... provision for the El Pomar Foundation ) , and S. 1549 ( relating to exemption from unrelated business income tax for ... provisions , and effective dates . I. SUMMARY 1. S. 1600 - Senator Armstrong Indexing the ( 1 ) INTRODUCTION.
Page 3
... provision Section 1 of the bill would provide an augmented charitable de- duction for corporate or other taxpayers making certain donations of tangible personal property to institutions of higher education which use the property to ...
... provision Section 1 of the bill would provide an augmented charitable de- duction for corporate or other taxpayers making certain donations of tangible personal property to institutions of higher education which use the property to ...
Page 4
... Provision for the El Pomar Foundation The bill would exempt the El Pomar Foundation of Colorado Springs , Colorado , from the divestiture requirements with respect to excess business holdings which apply to private foundations ( sec ...
... Provision for the El Pomar Foundation The bill would exempt the El Pomar Foundation of Colorado Springs , Colorado , from the divestiture requirements with respect to excess business holdings which apply to private foundations ( sec ...
Page 8
... provisions of the Code . In the case of an asset acquired before 1984 , the GNP deflator for the quarter ending December 31 , 1983 , would be used to compute the inflation adjustment . Thus , the bill would not provide an ad- justment ...
... provisions of the Code . In the case of an asset acquired before 1984 , the GNP deflator for the quarter ending December 31 , 1983 , would be used to compute the inflation adjustment . Thus , the bill would not provide an ad- justment ...
Page 9
... provision similar to the bill as part of H.R. 13511 , the Revenue Act of 1978. That provision was deleted in conference . In 1982 , the Senate passed a similar provision as part of H.R. 4961 , the Tax Equity and Fiscal Responsibility ...
... provision similar to the bill as part of H.R. 13511 , the Revenue Act of 1978. That provision was deleted in conference . In 1982 , the Senate passed a similar provision as part of H.R. 4961 , the Tax Equity and Fiscal Responsibility ...
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