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
... expenses are not disqualified from the exclusion merely because the recipi- ent agrees to perform future services as a Federal employee or in a health manpower shortage area ( sec . 117 ( c ) ) . Forgiveness of debt . - As a general ...
... expenses are not disqualified from the exclusion merely because the recipi- ent agrees to perform future services as a Federal employee or in a health manpower shortage area ( sec . 117 ( c ) ) . Forgiveness of debt . - As a general ...
Page 10
... expenses between foreign - source income and U.S. - source income . Treasury Regulation section 1.861-8 sets forth rules for al- locating and apportioning these expenses . Under this regulation , research and development expenditures ...
... expenses between foreign - source income and U.S. - source income . Treasury Regulation section 1.861-8 sets forth rules for al- locating and apportioning these expenses . Under this regulation , research and development expenditures ...
Page 11
... expenses under Reg- ulations section 1.861-8 on U.S. - based research activities . While that study is being conducted by the Treasury and considered by the Congress , the Congress concluded that expenses should be charged to the cost ...
... expenses under Reg- ulations section 1.861-8 on U.S. - based research activities . While that study is being conducted by the Treasury and considered by the Congress , the Congress concluded that expenses should be charged to the cost ...
Page 12
... 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 have to be capitalized . The section ...
... 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 have to be capitalized . The section ...
Page 13
... expense research ex- penditures . The amount of any section 174 deduction to which the taxpayer is entitled is not reduced by the amount of any credit al- lowed for qualified research expenditures . Explanation of incremental credit ...
... expense research ex- penditures . The amount of any section 174 deduction to which the taxpayer is entitled is not reduced by the amount of any credit al- lowed for qualified research expenditures . Explanation of incremental credit ...
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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