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 1
... contribution deduction for cer- tain scientific equipment , expand the tax credit for research activities and extend the exclusion from income for certain amounts received by students . STATEMENT OF SENATOR LLOYD BENSTEN Mr. Chairman ...
... contribution deduction for cer- tain scientific equipment , expand the tax credit for research activities and extend the exclusion from income for certain amounts received by students . STATEMENT OF SENATOR LLOYD BENSTEN Mr. Chairman ...
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... contributions ) pursuant to a written re- search agreement for basic research to be performed by universi- ties or certain scientific research organizations . Under present law , the section 44F credit will not apply to re- search ...
... contributions ) pursuant to a written re- search agreement for basic research to be performed by universi- ties or certain scientific research organizations . Under present law , the section 44F credit will not apply to re- search ...
Page 5
... contribution of its inventory generally may deduct only its basis in the property . However , under a special rule enacted in ERTA , corporations are allowed an augmented charitable deduction for donations of newly manufactured ...
... contribution of its inventory generally may deduct only its basis in the property . However , under a special rule enacted in ERTA , corporations are allowed an augmented charitable deduction for donations of newly manufactured ...
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... contributions in order for the enhanced deduction to apply , the tax- payer's aggregate deduction in one year for both charitable contri- butions and transfers under the new provision would be limited to 10 percent of taxable income ...
... contributions in order for the enhanced deduction to apply , the tax- payer's aggregate deduction in one year for both charitable contri- butions and transfers under the new provision would be limited to 10 percent of taxable income ...
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... contributions ) pursuant to a written research agreement for basic research to be performed by universities or ... contributions made by the taxpayer to colleges and universities during the three preceding taxable years , excluding such ...
... contributions ) pursuant to a written research agreement for basic research to be performed by universities or ... contributions made by the taxpayer to colleges and universities during the three preceding taxable years , excluding 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