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 14
... continuing commercial activity . For example , the costs of adapting existing computer software programs to specific customer needs or uses , as well as other modifi- cations of previously developed programs , are not eligible for the ...
... continuing commercial activity . For example , the costs of adapting existing computer software programs to specific customer needs or uses , as well as other modifi- cations of previously developed programs , are not eligible for the ...
Page 45
... continues to exist . One of the best features of the credit is that it is specifically designed to address this situation . The credit is only for increases in R & D spending ; companies that simply maintain their current level of ...
... continues to exist . One of the best features of the credit is that it is specifically designed to address this situation . The credit is only for increases in R & D spending ; companies that simply maintain their current level of ...
Page 46
... continue during 1983. The report also found that the ratio of R & D to capital outlays was projected to keep rising ... continues . A short spurt of increased R & D spending , followed by another drop or plateau , is not going to keep ...
... continue during 1983. The report also found that the ratio of R & D to capital outlays was projected to keep rising ... continues . A short spurt of increased R & D spending , followed by another drop or plateau , is not going to keep ...
Page 47
... continues to be hampered by the sunset provision , it cannot , because of the resulting uncer- tainty , continue to work in the manner in which it was intended , and its beneficial effects may be only temporary . It is essential that we ...
... continues to be hampered by the sunset provision , it cannot , because of the resulting uncer- tainty , continue to work in the manner in which it was intended , and its beneficial effects may be only temporary . It is essential that we ...
Page 51
... CONTINUES TO EXIST . ONE OF THE BEST FEATURES OF THE CREDIT IS THAT IT IS SPECIFICALLY DESIGNED TO ADDRESS THIS SITUATION . THE CREDIT IS ONLY FOR INCREASES IN R & D SPENDING ; COMPANIES THAT SIMPLY MAINTAIN THEIR CURRENT LEVEL OF ...
... CONTINUES TO EXIST . ONE OF THE BEST FEATURES OF THE CREDIT IS THAT IT IS SPECIFICALLY DESIGNED TO ADDRESS THIS SITUATION . THE CREDIT IS ONLY FOR INCREASES IN R & D SPENDING ; COMPANIES THAT SIMPLY MAINTAIN THEIR CURRENT LEVEL OF ...
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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