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 10
Page 3
... respect to certain voca- tional education students employed under cooperative education programs ; it does not apply to vocational education teachers . Explanation of provision Section 2 of the bill would provide a nonrefundable credit ...
... respect to certain voca- tional education students employed under cooperative education programs ; it does not apply to vocational education teachers . Explanation of provision Section 2 of the bill would provide a nonrefundable credit ...
Page 4
... respect to excess business holdings which apply to private foundations ( sec . 4943 ) . 5. S. 1549 - Senators Armstrong , Long , Durenberger , Wallop , Grassley , Symms , Bentsen , Baucus , Boren , and Pryor Exemption from Unrelated ...
... respect to excess business holdings which apply to private foundations ( sec . 4943 ) . 5. S. 1549 - Senators Armstrong , Long , Durenberger , Wallop , Grassley , Symms , Bentsen , Baucus , Boren , and Pryor Exemption from Unrelated ...
Page 7
... respect to sales , exchanges , or other dispositions of property . However , the adjustment would not apply for purposes of determining any deduc- tion for depreciation , cost depletion , or amortization . Indexed assets Stock . - The ...
... respect to sales , exchanges , or other dispositions of property . However , the adjustment would not apply for purposes of determining any deduc- tion for depreciation , cost depletion , or amortization . Indexed assets Stock . - The ...
Page 8
... respect to assets held at the entity level would be passed through to the partners or S corporation shareholders for purposes of determining gain or loss on disposition of their partner- ship interests or stock . Special rules would ...
... respect to assets held at the entity level would be passed through to the partners or S corporation shareholders for purposes of determining gain or loss on disposition of their partner- ship interests or stock . Special rules would ...
Page 9
... respect to a distribution or sale of stock ( sec . 341 ) , the full amount of gain which would be recog- nized and taxed as ordinary income under present law would con- tinue to be so treated . Effective Date The bill would apply to ...
... respect to a distribution or sale of stock ( sec . 341 ) , the full amount of gain which would be recog- nized and taxed as ordinary income under present law would con- tinue to be so treated . Effective Date The bill would apply to ...
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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