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
... base period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research expenditure amount . For purposes of the section 44F credit , the definition of research is the same as ...
... base period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research expenditure amount . For purposes of the section 44F credit , the definition of research is the same as ...
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... base period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research expenditure amount . Under present law , research expenditures eligible for the section 44F incremental ...
... base period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research expenditure amount . Under present law , research expenditures eligible for the section 44F incremental ...
Page 8
... period computation . - Under S. 1195 , corporate expendi- tures for either basic research or scientific education ... base period ex- penditures for that prior year . Thus , as long as the taxpayer did not decrease the amount of its ...
... period computation . - Under S. 1195 , corporate expendi- tures for either basic research or scientific education ... base period ex- penditures for that prior year . Thus , as long as the taxpayer did not decrease the amount of its ...
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... base period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the ... basic re- search to be performed by universities or certain scientific research organizations . Relation to deduction . - The ...
... base period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the ... basic re- search to be performed by universities or certain scientific research organizations . Relation to deduction . - The ...
Page 16
... base period year , then the taxpayer is treated as having research expenditures of zero in such year , for purposes of computing aver- age annual research expenditures during the base period , subject to the 50 - percent limitation rule ...
... base period year , then the taxpayer is treated as having research expenditures of zero in such year , for purposes of computing aver- age annual research expenditures during the base period , subject to the 50 - percent limitation rule ...
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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