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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Page 10
... foreign tax credit limitation ( sec . 904 ) , and for other tax purposes , Code sections 861-863 require taxpayers to allocate or apportion expenses between foreign - source income and U.S. - source income . Treasury Regulation section ...
... foreign tax credit limitation ( sec . 904 ) , and for other tax purposes , Code sections 861-863 require taxpayers to allocate or apportion expenses between foreign - source income and U.S. - source income . Treasury Regulation section ...
Page 11
... Taxation and Debt Management. section 1.861-8 on research activities conducted in the United States and on the availability of the foreign tax credit . The study , with recommendations to the Congress , is to be submitted by the ...
... Taxation and Debt Management. section 1.861-8 on research activities conducted in the United States and on the availability of the foreign tax credit . The study , with recommendations to the Congress , is to be submitted by the ...
Page 18
... tax credit and certain other credits , capital losses and carryovers , basis of the taxpayer's assets ( including depreciable and nondepreciable assets ) , and foreign tax credit carryovers . The basis of the taxpayer's assets may not ...
... tax credit and certain other credits , capital losses and carryovers , basis of the taxpayer's assets ( including depreciable and nondepreciable assets ) , and foreign tax credit carryovers . The basis of the taxpayer's assets may not ...
Page 44
... foreign operations . As an original sponsor of the tax credit for incremental R & D ex- penditures , however , I would like to focus on S. 738 , the Research Incentives Continuation Act of 1983 , which would eliminate the 1985 sunset on ...
... foreign operations . As an original sponsor of the tax credit for incremental R & D ex- penditures , however , I would like to focus on S. 738 , the Research Incentives Continuation Act of 1983 , which would eliminate the 1985 sunset on ...
Page 88
... credit was not used exclusively by manufacturing compa- nies , however . Of ... foreign manufacturers . Several domestic sales subsid- iaries of foreign ... tax liability . As Senator Heinz has pointed out , companies with tax losses are ...
... credit was not used exclusively by manufacturing compa- nies , however . Of ... foreign manufacturers . Several domestic sales subsid- iaries of foreign ... tax liability . As Senator Heinz has pointed out , companies with tax losses are ...
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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