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 25
... not include S corporations ( sec . 1361 ( a ) ) , person- al holding companies ( sec . 542 ) , or service organizations ( sec . 414 ( m ) ( 3 ) ) . cational education ( computer and information services , science technology 25.
... not include S corporations ( sec . 1361 ( a ) ) , person- al holding companies ( sec . 542 ) , or service organizations ( sec . 414 ( m ) ( 3 ) ) . cational education ( computer and information services , science technology 25.
Page 45
... companies whose growth would be most important to the future of our economy be- cause the actual depreciation lives of their principal assets were al- ready as short as the shortest ACRS lives . This is the situation that the R & D tax ...
... companies whose growth would be most important to the future of our economy be- cause the actual depreciation lives of their principal assets were al- ready as short as the shortest ACRS lives . This is the situation that the R & D tax ...
Page 46
... companies like Wang , Digital , and Data General . These com- panies are reporting significant increases in R & D spending , in- creases far beyond the dollar amount of the credit . These increases can be seen both in absolute dollars ...
... companies like Wang , Digital , and Data General . These com- panies are reporting significant increases in R & D spending , in- creases far beyond the dollar amount of the credit . These increases can be seen both in absolute dollars ...
Page 47
... companies in my dis- trict tell me that their planning cycle for R & D runs about 3 to 5 years , with the heaviest expenditures occurring in the last years . This means that companies are already planning now for the ex- penditures that ...
... companies in my dis- trict tell me that their planning cycle for R & D runs about 3 to 5 years , with the heaviest expenditures occurring in the last years . This means that companies are already planning now for the ex- penditures that ...
Page 50
... COMPANIES WHOSE GROWTH WOULD BE MOST IMPORTANT TO THE FUTURE OF OUR ECONOMY , BECAUSE THE ACTUAL DEPRECIATION LIVES OF THEIR PRINCIPAL ASSETS WERE ALREADY AS SHORT AS THE SHORTEST ACRS LIVES . THIS IS THE SITUATION THAT THE P & D TAX 50.
... COMPANIES WHOSE GROWTH WOULD BE MOST IMPORTANT TO THE FUTURE OF OUR ECONOMY , BECAUSE THE ACTUAL DEPRECIATION LIVES OF THEIR PRINCIPAL ASSETS WERE ALREADY AS SHORT AS THE SHORTEST ACRS LIVES . THIS IS THE SITUATION THAT THE P & D TAX 50.
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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