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 10
... Economic Recovery Tax Act of 1981 ( ERTA ) , the Congress directed the Treasury Department to study the impact of the re- search expenditure allocation provisions of Treasury Regulation section 1.861-8 on research activities conducted ...
... Economic Recovery Tax Act of 1981 ( ERTA ) , the Congress directed the Treasury Department to study the impact of the re- search expenditure allocation provisions of Treasury Regulation section 1.861-8 on research activities conducted ...
Page 13
... Economic Recovery Tax Act of 1981 ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of the taxpayer's yearly qualified research expenditures in ...
... Economic Recovery Tax Act of 1981 ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of the taxpayer's yearly qualified research expenditures in ...
Page 21
... Economic Recovery Tax Act of 1981 ) .1 This provision applies to charitable contributions made after August 13 , 1981 . This increased deduction is generally for the sum of ( 1 ) the corpo- ration's basis in the donated property and ( 2 ) ...
... Economic Recovery Tax Act of 1981 ) .1 This provision applies to charitable contributions made after August 13 , 1981 . This increased deduction is generally for the sum of ( 1 ) the corpo- ration's basis in the donated property and ( 2 ) ...
Page 24
... economic status of the students of the donees which receive contributions from the donor . These distribu- tional requirements under H.R. 5573 were intended to insure a widespread distribution of donated property which would benefit a ...
... economic status of the students of the donees which receive contributions from the donor . These distribu- tional requirements under H.R. 5573 were intended to insure a widespread distribution of donated property which would benefit a ...
Page 28
... the basis of the relative economic status of the students of all recipients which receive such transfers . 12 See note 4 , supra . 13 See note 9 , supra . 7. Required orientation services S. 1194 would require that the 28.
... the basis of the relative economic status of the students of all recipients which receive such transfers . 12 See note 4 , supra . 13 See note 9 , supra . 7. Required orientation services S. 1194 would require that the 28.
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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