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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Results 1-5 of 7
Page 4
... trust that is part of a tax - qualified pension , profit - shar- ing , or stock bonus plan described in section 401 ... trusts forming a part of tax - qualified pension , etc. , plans , IRAs , and certain tax - exempt educational orga ...
... trust that is part of a tax - qualified pension , profit - shar- ing , or stock bonus plan described in section 401 ... trusts forming a part of tax - qualified pension , etc. , plans , IRAs , and certain tax - exempt educational orga ...
Page 7
... trust fund would be treated as stock . Realty . The bill would provide for indexing of real property ( or any interest therein ) which is a capital asset or property used in a trade or business ( within the meaning of sec . 1231 ) ...
... trust fund would be treated as stock . Realty . The bill would provide for indexing of real property ( or any interest therein ) which is a capital asset or property used in a trade or business ( within the meaning of sec . 1231 ) ...
Page 8
... trusts , and common trust funds which hold indexed assets . In general , stock in these entities would qualify for partial indexing based on the ratio of the value of the indexed assets held by the entity to its total assets . Special ...
... trusts , and common trust funds which hold indexed assets . In general , stock in these entities would qualify for partial indexing based on the ratio of the value of the indexed assets held by the entity to its total assets . Special ...
Page 15
... trust , or is a shareholder in an electing small business corporation , the amount of the vocational education credit attributable to such trade , business or entity which would be applied against tax could not exceed the amount of the ...
... trust , or is a shareholder in an electing small business corporation , the amount of the vocational education credit attributable to such trade , business or entity which would be applied against tax could not exceed the amount of the ...
Page 19
... trust that is part of a tax - qualified pension , profit - shar- ing , or stock bonus plan described in section 401 ( a ) , are subject to tax on any unrelated business taxable income ( secs . 511-514 ) . In ad- dition , a tax is ...
... trust that is part of a tax - qualified pension , profit - shar- ing , or stock bonus plan described in section 401 ( a ) , are subject to tax on any unrelated business taxable income ( secs . 511-514 ) . In ad- dition , a tax is ...
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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