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
... Allocating Research Expenditures to U.S. - Source Income Treasury Regulations In determining foreign - source taxable ... allocation provisions of Treasury Regulation section 1.861-8 on research activities conducted in the United States ...
... Allocating Research Expenditures to U.S. - Source Income Treasury Regulations In determining foreign - source taxable ... allocation provisions of Treasury Regulation section 1.861-8 on research activities conducted in the United States ...
Page 11
... allocated or apportioned to sources within the United States for all purposes under the Code ( sec . 223 of ERTA ) ... allocation of research expenses under Reg- ulations section 1.861-8 on U.S. - based research activities . While that ...
... allocated or apportioned to sources within the United States for all purposes under the Code ( sec . 223 of ERTA ) ... allocation of research expenses under Reg- ulations section 1.861-8 on U.S. - based research activities . While that ...
Page 44
... allocated between domes- tic source income and foreign source income , regardless of where the expenses are actually incurred . Implementation of this regulation has so far been halted by a congressional moratorium which will expire ...
... allocated between domes- tic source income and foreign source income , regardless of where the expenses are actually incurred . Implementation of this regulation has so far been halted by a congressional moratorium which will expire ...
Page 82
... allocate resources , as they imagine MITI , the Ministry of International Trade and Industry , in Japan , operates . My feeling is that sort of central planning approach is inappro- priate and would be doomed to failure . Rather than ...
... allocate resources , as they imagine MITI , the Ministry of International Trade and Industry , in Japan , operates . My feeling is that sort of central planning approach is inappro- priate and would be doomed to failure . Rather than ...
Page 107
... decide who gets to use the equipment . These bills allocate resources to a particular form of education at a time of general fiscal restraint , without determining whether this program is preferable to other worthy programs 107.
... decide who gets to use the equipment . These bills allocate resources to a particular form of education at a time of general fiscal restraint , without determining whether this program is preferable to other worthy programs 107.
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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