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 2
... taxable disposition . The adjustment would be applicable to certain corporate stock and real property interests . The adjust- ment would apply only to inflation occurring after 1983. The infla- tion adjustment would not apply for ...
... taxable disposition . The adjustment would be applicable to certain corporate stock and real property interests . The adjust- ment would apply only to inflation occurring after 1983. The infla- tion adjustment would not apply for ...
Page 3
... taxable year ( not to exceed five courses per employee per year ) , plus $ 100 for each qualified vocational educa- tion instructor temporarily employed during the taxable year . The bill specifies that the credit would be in addition ...
... taxable year ( not to exceed five courses per employee per year ) , plus $ 100 for each qualified vocational educa- tion instructor temporarily employed during the taxable year . The bill specifies that the credit would be in addition ...
Page 4
... taxable income ( secs . 511-514 ) . In ad- dition , a tax is imposed on the unrelated trade or business income of an individual retirement account or annuity ( an IRA ) . Under the bill , certain exempt organizations would be permitted ...
... taxable income ( secs . 511-514 ) . In ad- dition , a tax is imposed on the unrelated trade or business income of an individual retirement account or annuity ( an IRA ) . Under the bill , certain exempt organizations would be permitted ...
Page 5
... taxable income . These gains are there- fore taxable at a maximum 20 - percent rate . For corporations , an al- ternative tax rate of 28 percent applies to net capital gain if the tax computed using that rate is lower than the ...
... taxable income . These gains are there- fore taxable at a maximum 20 - percent rate . For corporations , an al- ternative tax rate of 28 percent applies to net capital gain if the tax computed using that rate is lower than the ...
Page 6
... taxed ( together with any real increase in value during the succeeding year ) under the same formula ( i.e. , 25 percent of the 75 percent would be taxed in the succeeding year ) . Any remaining untaxed increase in value 1 The Tax ...
... taxed ( together with any real increase in value during the succeeding year ) under the same formula ( i.e. , 25 percent of the 75 percent would be taxed in the succeeding year ) . Any remaining untaxed increase in value 1 The Tax ...
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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