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 9
... 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 Act of 1982 ...
... 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 Act of 1982 ...
Page 16
... similar to those of Code secs . 52 ( d ) and 52 ( e ) ) , and allocation of the credit , in the case of partnerships . Effective Date The provisions of section 2 of the bill would be effective for tax- able years beginning after 1982 ...
... similar to those of Code secs . 52 ( d ) and 52 ( e ) ) , and allocation of the credit , in the case of partnerships . Effective Date The provisions of section 2 of the bill would be effective for tax- able years beginning after 1982 ...
Page 18
... similar provision as part of H.R. 4961 , the Tax Equity and Fiscal Responsibility Act of 1982. That provision was deleted in conference . Also , a similar provision was added by the Committee on Finance to H.R. 4577 , as reported by the ...
... similar provision as part of H.R. 4961 , the Tax Equity and Fiscal Responsibility Act of 1982. That provision was deleted in conference . Also , a similar provision was added by the Committee on Finance to H.R. 4577 , as reported by the ...
Page 21
... similar to the rules , under present law , that apply to investment by tax - qualified pension , etc. , plans in debt - financed real property . Under these rules , the exemption would only apply if the acquisi- tion price is a fixed ...
... similar to the rules , under present law , that apply to investment by tax - qualified pension , etc. , plans in debt - financed real property . Under these rules , the exemption would only apply if the acquisi- tion price is a fixed ...
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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