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
... Computer Equipment for Certain Research or Educational Purposes Present law In general , the amount of charitable deduction otherwise allow- able for donated property must be reduced by the amount of any ordinary ... computer software ) 5.
... Computer Equipment for Certain Research or Educational Purposes Present law In general , the amount of charitable deduction otherwise allow- able for donated property must be reduced by the amount of any ordinary ... computer software ) 5.
Page 6
... computer software ) generally would be eligi- ble for the new 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 ...
... computer software ) generally would be eligi- ble for the new 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 ...
Page 13
... Computer software development costs . - The Internal Revenue Service has taken the position that certain costs of developing com- puter software may be treated in a manner similar to costs in- 1 While the definition of research ...
... Computer software development costs . - The Internal Revenue Service has taken the position that certain costs of developing com- puter software may be treated in a manner similar to costs in- 1 While the definition of research ...
Page 14
... software costs where the operational feasibility of the program or routine is not seriously in doubt ) . For ... computer software are in- tended to be eligible for the credit to the extent that such expendi- tures ( 1 ) are treated as ...
... software costs where the operational feasibility of the program or routine is not seriously in doubt ) . For ... computer software are in- tended to be eligible for the credit to the extent that such expendi- tures ( 1 ) are treated as ...
Page 24
... computer equipment would be in accordance with the preceding two requirements . 9. Distributional requirements All ... software ) to colleges or universities , for use in either research or education in certain sci- ences or vocational ...
... computer equipment would be in accordance with the preceding two requirements . 9. Distributional requirements All ... software ) to colleges or universities , for use in either research or education in certain sci- ences or vocational ...
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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