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 44
... effect . I believe that it would be a serious deterrent to domestic research and development expenses by companies with foreign operations . As an original sponsor of the tax credit for incremental R & D ex- penditures , however , I ...
... effect . I believe that it would be a serious deterrent to domestic research and development expenses by companies with foreign operations . As an original sponsor of the tax credit for incremental R & D ex- penditures , however , I ...
Page 45
... effect . Tax returns for the years in which it has been in effect have only just begun to be analyzed . Regulations for this provision were only issued last January and are not yet final , creating an uncertainty which may be deterring ...
... effect . Tax returns for the years in which it has been in effect have only just begun to be analyzed . Regulations for this provision were only issued last January and are not yet final , creating an uncertainty which may be deterring ...
Page 46
... effect of heightening the corpo- rate priority for research . " I think that we should make sure that this trend continues . A short spurt of increased R & D spending , followed by another drop or plateau , is not going to keep the ...
... effect of heightening the corpo- rate priority for research . " I think that we should make sure that this trend continues . A short spurt of increased R & D spending , followed by another drop or plateau , is not going to keep the ...
Page 47
... effect of the credit appear to be less than it really is . Another argument might be that we should wait and see ... effects may be only temporary . It is essential that we act now to keep this important provision in place as a perma ...
... effect of the credit appear to be less than it really is . Another argument might be that we should wait and see ... effects may be only temporary . It is essential that we act now to keep this important provision in place as a perma ...
Page 51
... EFFECT . TAX RETURNS FOR THE YEARS IN WHICH IT HAS BEEN IN EFFECT HAVE ONLY JUST BEGUN TO BE ANALYZED . REGULATIONS FOR THIS PROVISION WERE ONLY ISSUED LAST JANUARY AND ARE NOT YET FINAL , CREATING AN UNCERTAINTY WHICH MAY BE DETERRING ...
... EFFECT . TAX RETURNS FOR THE YEARS IN WHICH IT HAS BEEN IN EFFECT HAVE ONLY JUST BEGUN TO BE ANALYZED . REGULATIONS FOR THIS PROVISION WERE ONLY ISSUED LAST JANUARY AND ARE NOT YET FINAL , CREATING AN UNCERTAINTY WHICH MAY BE DETERRING ...
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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