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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... enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly qualified research expendi- tures in the specified base period ...
... enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly qualified research expendi- tures in the specified base period ...
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... 1953. Claims for retroactive credit or refund of overpayments arising by reason of the bill could be filed within a one - year period beginning on the date of enactment . 1 4. S. 1194 - Senators Danforth , Symms , Chafee 4.
... 1953. Claims for retroactive credit or refund of overpayments arising by reason of the bill could be filed within a one - year period beginning on the date of enactment . 1 4. S. 1194 - Senators Danforth , Symms , Chafee 4.
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... enacted in ERTA , the bill would enact a new deduction provision , generally of broader scope , outside the charitable deduction rules . The provi- sion would be effective for taxable years beginning after the date of enactment . Under ...
... enacted in ERTA , the bill would enact a new deduction provision , generally of broader scope , outside the charitable deduction rules . The provi- sion would be effective for taxable years beginning after the date of enactment . Under ...
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... enacted in ERTA , the bill would enact a new deduction provision , generally of broader scope , outside the charitable deduction rules . The provision would be effective for taxable years beginning after the date of en- actment . Under ...
... enacted in ERTA , the bill would enact a new deduction provision , generally of broader scope , outside the charitable deduction rules . The provision would be effective for taxable years beginning after the date of en- actment . Under ...
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... enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly qualified research expendi- tures in the specified base period ...
... enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly qualified research expendi- tures in the specified base period ...
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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