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 9
... books , sup- plies , and equipment required for courses . The scholarship and loan forgiveness provisions of the bills would apply to taxable years beginning after the date of enact- ment . " II . DESCRIPTION OF BILLS 1. S. 654 - 9.
... books , sup- plies , and equipment required for courses . The scholarship and loan forgiveness provisions of the bills would apply to taxable years beginning after the date of enact- ment . " II . DESCRIPTION OF BILLS 1. S. 654 - 9.
Page 18
... course of business . If the taxpayer disposes of property.the basis of which has been reduced under these rules , the amount of the reduction is subject to recapture at ordinary income rates . Discharge in bankruptcy or insolvency ...
... course of business . If the taxpayer disposes of property.the basis of which has been reduced under these rules , the amount of the reduction is subject to recapture at ordinary income rates . Discharge in bankruptcy or insolvency ...
Page 24
... course of its business , the fair market value is the price which the taxpayer would have received if the taxpayer had sold the contributed property in the usual market in which it customarily sells , at the time and place of the ...
... course of its business , the fair market value is the price which the taxpayer would have received if the taxpayer had sold the contributed property in the usual market in which it customarily sells , at the time and place of the ...
Page 29
... business ) exceeds 20 percent of the number of units of such product sold by the taxpayer in the ordinary course of its business in that taxable year . 22-894 0-83--3 Also , while transfers of scientific or computer equipment proper- 29.
... business ) exceeds 20 percent of the number of units of such product sold by the taxpayer in the ordinary course of its business in that taxable year . 22-894 0-83--3 Also , while transfers of scientific or computer equipment proper- 29.
Page 35
... course of its business in that taxable year . Also , while transfers of scientific or computer equipment proper- ty would not have to qualify as charitable contributions23 in order for the augmented deduction to apply , the taxpayer's ...
... course of its business in that taxable year . Also , while transfers of scientific or computer equipment proper- ty would not have to qualify as charitable contributions23 in order for the augmented deduction to apply , the taxpayer's ...
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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