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
... 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 taxpayer's qualified research expenditures for the ...
... 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 taxpayer's qualified research expenditures for the ...
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... allowed an augmented charitable deduction for donations of newly manufactured scientific equipment to a college or university for re- search use in the physical or biological sciences ( sec . 170 ( e ) ( 4 ) ) . This increased deduction ...
... allowed an augmented charitable deduction for donations of newly manufactured scientific equipment to a college or university for re- search use in the physical or biological sciences ( sec . 170 ( e ) ( 4 ) ) . This increased deduction ...
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... allowed to the extent that , determined on a product - by - product basis , the number of transferred items exceeds 20 percent of the number of such items sold by the taxpayer during the year . Also , while the transfers would not be ...
... allowed to the extent that , determined on a product - by - product basis , the number of transferred items exceeds 20 percent of the number of such items sold by the taxpayer during the year . Also , while the transfers would not be ...
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... 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 taxpayer's qualified research expenditures for the ...
... 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 taxpayer's qualified research expenditures for the ...
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... allowed under this safe harbor rule , then the taxpayer may make such higher allocation . The remain- ing portion of the research expenditures is then apportioned based upon the SIC formula . Explanation of 1981 Provision In the ...
... allowed under this safe harbor rule , then the taxpayer may make such higher allocation . The remain- ing portion of the research expenditures is then apportioned based upon the SIC formula . Explanation of 1981 Provision In the ...
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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