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 5
... example , a manufacturer which makes a charitable 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 ...
... example , a manufacturer which makes a charitable 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 ...
Page 12
... example , a taxpayer may elect to expense the costs of wages paid for services performed in qualifying research activities , and of supplies and ma- terials used in such activities , even though these research costs oth- erwise would ...
... example , a taxpayer may elect to expense the costs of wages paid for services performed in qualifying research activities , and of supplies and ma- terials used in such activities , even though these research costs oth- erwise would ...
Page 14
... example , direct wage expenditures ) which are part of the costs of otherwise qualifying research for the develop- ment of new or significantly improved computer software are in- tended to be eligible for the credit to the extent that ...
... example , direct wage expenditures ) which are part of the costs of otherwise qualifying research for the develop- ment of new or significantly improved computer software are in- tended to be eligible for the credit to the extent that ...
Page 16
... example , assume that a calendar - year taxpayer is organized on January 1 , 1983 ; makes qualified research expenditures of $ 100,000 for 1983 ; and makes qualified research expenditures of $ 260,000 for 1984. The new - business rule ...
... example , assume that a calendar - year taxpayer is organized on January 1 , 1983 ; makes qualified research expenditures of $ 100,000 for 1983 ; and makes qualified research expenditures of $ 260,000 for 1984. The new - business rule ...
Page 18
... example , if a corporation has issued a $ 1,000 bond at par which it later re- purchases for only $ 900 , thereby increasing its net worth by $ 100 , the corporation realizes $ 100 of income in the year of repurchase ( U.S. v . Kirby ...
... example , if a corporation has issued a $ 1,000 bond at par which it later re- purchases for only $ 900 , thereby increasing its net worth by $ 100 , the corporation realizes $ 100 of income in the year of repurchase ( U.S. v . Kirby ...
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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