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 4
... Tax Act of 1983 " Under present law , the amount of any discharged indebtedness generally is includible in income in the year of the discharge ( Code ... Internal Revenue Service has ruled that when a financially solvent taxpayer prepays a ...
... Tax Act of 1983 " Under present law , the amount of any discharged indebtedness generally is includible in income in the year of the discharge ( Code ... Internal Revenue Service has ruled that when a financially solvent taxpayer prepays a ...
Page 13
... tax credit is allowed for certain quali- fied research expenditures paid or incurred by a taxpayer during the taxable year in carrying on a trade or business of the taxpayer ( Code ... Internal Revenue Service has taken the position that ...
... tax credit is allowed for certain quali- fied research expenditures paid or incurred by a taxpayer during the taxable year in carrying on a trade or business of the taxpayer ( Code ... Internal Revenue Service has taken the position that ...
Page 18
... Tax Act of 1983 " In general Present Law Under present law , income is realized when indebtedness is for- given or in other ways cancelled ( Code ... Internal Revenue ( 18 ) 18.
... Tax Act of 1983 " In general Present Law Under present law , income is realized when indebtedness is for- given or in other ways cancelled ( Code ... Internal Revenue ( 18 ) 18.
Page 42
... ( Code sec . 117 ) . In general , a degree candidate may exclude the entire ... Internal Revenue Service ruled that awards made under the provisions of the ... Revenue Act of 1978 for awards made during calendar years 1974- 1979 , and by ...
... ( Code sec . 117 ) . In general , a degree candidate may exclude the entire ... Internal Revenue Service ruled that awards made under the provisions of the ... Revenue Act of 1978 for awards made during calendar years 1974- 1979 , and by ...
Page 117
... Tax Act of 1983 S.1147 would amend the Internal Revenue Code retroactively to permit a taxpayer to exclude from his gross income ( to the extent of the adjusted basis in his principal residence ) discharge of indebtedness income ...
... Tax Act of 1983 S.1147 would amend the Internal Revenue Code retroactively to permit a taxpayer to exclude from his gross income ( to the extent of the adjusted basis in his principal residence ) discharge of indebtedness income ...
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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