1983-84 Miscellaneous Tax Bills, II: Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, Ninety-eighth Congress, First Session, on S. 654, S. 738, S. 1147, S. 1194, and S. 1195, May 27, 1983U.S. Government Printing Office, 1983 - 387 pages |
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... ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly qualified research expendi- tures in the specified ...
... ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly qualified research expendi- tures in the specified ...
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... ( Code sec . 61 ( a ) ( 12 ) ) . However , if the debt was incurred in connection with property used in a trade or business ( or if the debt is discharged when the taxpayer is in bankruptcy or insolvent ) , certain of the taxpayer's tax ...
... ( Code sec . 61 ( a ) ( 12 ) ) . However , if the debt was incurred in connection with property used in a trade or business ( or if the debt is discharged when the taxpayer is in bankruptcy or insolvent ) , certain of the taxpayer's tax ...
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... ( Code sec . 170 ( e ) ) . For example , a manufacturer which makes a charitable contribution of its inventory generally may deduct only its basis in the property . However , under a special rule enacted in ERTA , corporations are allowed ...
... ( Code sec . 170 ( e ) ) . For example , a manufacturer which makes a charitable contribution of its inventory generally may deduct only its basis in the property . However , under a special rule enacted in ERTA , corporations are allowed ...
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... ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly qualified research expendi- tures in the specified ...
... ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly qualified research expendi- tures in the specified ...
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... Code section 44F would be expanded also to include 65 percent of amounts paid to a college , university , or area vocational education school , pursuant to written agreement , for scientific education uses . The latter term would mean ...
... Code section 44F would be expanded also to include 65 percent of amounts paid to a college , university , or area vocational education school , pursuant to written agreement , for scientific education uses . The latter term would mean ...
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Common terms and phrases
activities allocation American Electronics Association amount Apple Computer apply augmented deduction base period basic research bill Bob Packwood Chairman CHAPOTON charitable deduction Committee companies competitive computer software Congress contributions corporate cost Deere & Company discount donated economic effect electronics enacted encourage engineering expand faculty Federal Foreign Tax Credit funds high technology increase industry innovation institutions investment Kids Can't Wait legislation limitation loan M/A-COM manufacturers microcomputers million mortgage National ordinary income percent permanent personal computers problem programs R&D credit R&D expenditures R&D spending R&D tax credit recipient research and development Revenue rule scholarships scientific education scientific equipment secondary schools section 174 section 44F credit semiconductor Senator DANFORTH Subcommittee on Taxation sunset provision Tax Executives Institute taxable Taxation and Debt taxpayer teachers technical Tektronix tion transferred United very-large-scale integrated vocational education