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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... Treasury .. 86 PUBLIC WITNESSES American Council on Education , James C. Olson Association of American Universities , James C. Olson American Vocational Association , Gene Bottoms ..... Bottoms , Gene , American Vocational Association ...
... Treasury .. 86 PUBLIC WITNESSES American Council on Education , James C. Olson Association of American Universities , James C. Olson American Vocational Association , Gene Bottoms ..... Bottoms , Gene , American Vocational Association ...
Page 10
... Treasury Regulations In determining foreign - source taxable income for purposes of computing the foreign tax credit limitation ( sec . 904 ) , and for other tax purposes , Code sections 861-863 require taxpayers to allocate or ...
... Treasury Regulations In determining foreign - source taxable income for purposes of computing the foreign tax credit limitation ( sec . 904 ) , and for other tax purposes , Code sections 861-863 require taxpayers to allocate or ...
Page 11
... Treasury should study the impact of the allocation of research expenses under Reg- ulations section 1.861-8 on U.S. - based research activities . While that study is being conducted by the Treasury and considered by the Congress , the ...
... Treasury should study the impact of the allocation of research expenses under Reg- ulations section 1.861-8 on U.S. - based research activities . While that study is being conducted by the Treasury and considered by the Congress , the ...
Page 12
... Treasury regulations ( sec . 1.174-2 ( a ) ) define this term to mean " research and development costs in the experimental or laboratory sense . " This includes generally " all such costs incident to the development of an experimental ...
... Treasury regulations ( sec . 1.174-2 ( a ) ) define this term to mean " research and development costs in the experimental or laboratory sense . " This includes generally " all such costs incident to the development of an experimental ...
Page 44
... Treasury regulation on 861 which requires that R & D expenses of corporations with foreign operations are allocated between domes- tic source income and foreign source income , regardless of where the expenses are actually incurred ...
... Treasury regulation on 861 which requires that R & D expenses of corporations with foreign operations are allocated between domes- tic source income and foreign source income , regardless of where the expenses are actually incurred ...
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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