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 5
... 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 is ...
... 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 is ...
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... augmented deduction . The augmented deduction under S. 1194 generally 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 ...
... augmented deduction . The augmented deduction under S. 1194 generally 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 ...
Page 21
... depreciation recap- ture which would be recognized on sale of the donated property . Special rule for certain research equipment donations Under a special rule , corporations are allowed an augmented charitable deduction for donations ...
... depreciation recap- ture which would be recognized on sale of the donated property . Special rule for certain research equipment donations Under a special rule , corporations are allowed an augmented charitable deduction for donations ...
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... deduction If all the requirements of H.R. 5573 were satisfied , the charitable deduction allowed by that bill for a ... augmented charitable deduction ( up to twice the taxpayer's basis ) for corporate donations of newly manufactured ...
... deduction If all the requirements of H.R. 5573 were satisfied , the charitable deduction allowed by that bill for a ... augmented charitable deduction ( up to twice the taxpayer's basis ) for corporate donations of newly manufactured ...
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... augmented deduction . The augmented deduction under S. 1194 generally 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 ...
... augmented deduction . The augmented deduction under S. 1194 generally 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 ...
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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