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 3
... Research Expenditures An income tax credit is allowed for certain qualified research ex- penditures incurred in carrying on a trade or business ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the ...
... Research Expenditures An income tax credit is allowed for certain qualified research ex- penditures incurred in carrying on a trade or business ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the ...
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... research expenditure amount . Under present law , research expenditures eligible for the section 44F incremental credit consist of ( 1 ) " in - house " expenditures by the taxpayer for research wages and supplies used in research , plus ...
... research expenditure amount . Under present law , research expenditures eligible for the section 44F incremental credit consist of ( 1 ) " in - house " expenditures by the taxpayer for research wages and supplies used in research , plus ...
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... research and development expenditures ( " research expenditures " ) are allocated to income based on a broad classification of 32 product groups enumerated in the Standard In- dustrial Classification ( " SIC " ) Manual . Research ...
... research and development expenditures ( " research expenditures " ) are allocated to income based on a broad classification of 32 product groups enumerated in the Standard In- dustrial Classification ( " SIC " ) Manual . Research ...
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... research occurs in the for- eign country , it was argued that there was incentive for taxpayers to shift their research expenditures to those foreign countries whose laws disallow tax deductions for research activities conduct- ed in ...
... research occurs in the for- eign country , it was argued that there was incentive for taxpayers to shift their research expenditures to those foreign countries whose laws disallow tax deductions for research activities conduct- ed in ...
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... Research Expenditures Present Law Current deduction for certain research expenditures General rule . - As a general rule , business expenditures to devel- op or create an asset which has a useful life that extends beyond the taxable ...
... Research Expenditures Present Law Current deduction for certain research expenditures General rule . - As a general rule , business expenditures to devel- op or create an asset which has a useful life that extends beyond the taxable ...
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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