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
... TAX BILLS S. 738 , S. 1147 , S. 1194 , AND S. 1195 SCHEDULED FOR A HEARING BEFORE ... research and development . The fifth bill ( S. 1147 ) relates to the tax ... Credit for Increased Research Expenditures An income tax credit is allowed ...
... TAX BILLS S. 738 , S. 1147 , S. 1194 , AND S. 1195 SCHEDULED FOR A HEARING BEFORE ... research and development . The fifth bill ( S. 1147 ) relates to the tax ... Credit for Increased Research Expenditures An income tax credit is allowed ...
Page 10
... tax credit limitation ( sec . 904 ) , and for other tax purposes , Code sections 861-863 require taxpayers to ... research and development expenditures ( " research expenditures " ) are allocated to income based on a broad classification ...
... tax credit limitation ( sec . 904 ) , and for other tax purposes , Code sections 861-863 require taxpayers to ... research and development expenditures ( " research expenditures " ) are allocated to income based on a broad classification ...
Page 12
... tax credit . Qualifying expenditures . - The Code does not specifically ... research and development costs in the experimental or laboratory sense ... Credit for increasing certain research expenditures Overview General rule . ( 12 ) 12.
... tax credit . Qualifying expenditures . - The Code does not specifically ... research and development costs in the experimental or laboratory sense ... Credit for increasing certain research expenditures Overview General rule . ( 12 ) 12.
Page 44
... research and development expenses by companies with 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 ...
... research and development expenses by companies with 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 ...
Page 45
... tax credit was intended to address , and the situation that , to a great ... tax credit is having its intended effect . Tax returns for the years in which it ... research and development expendi- tures . This year's survey has just come ...
... tax credit was intended to address , and the situation that , to a great ... tax credit is having its intended effect . Tax returns for the years in which it ... research and development expendi- tures . This year's survey has just come ...
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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