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
... foreign - source taxable income for purposes of computing the foreign tax credit limitation ( sec . 904 ) , and for other tax purposes , Code sections 861-863 require taxpayers to allocate or apportion expenses between foreign - source ...
... foreign - source taxable income for purposes of computing the foreign tax credit limitation ( sec . 904 ) , and for other tax purposes , Code sections 861-863 require taxpayers to allocate or apportion expenses between foreign - source ...
Page 11
... foreign countries do not allow deductions under their tax laws for expenses of research activities conducted in the United States . It was argued that this disallowance results in unduly high foreign taxes and that , absent changes in ...
... foreign countries do not allow deductions under their tax laws for expenses of research activities conducted in the United States . It was argued that this disallowance results in unduly high foreign taxes and that , absent changes in ...
Page 18
... foreign tax credit carryovers . The basis of the taxpayer's assets may not be reduced below the amount of the taxpayer's remaining undischarged liabilities . Alternatively , the taxpayer may elect to apply the excluded amount first to ...
... foreign tax credit carryovers . The basis of the taxpayer's assets may not be reduced below the amount of the taxpayer's remaining undischarged liabilities . Alternatively , the taxpayer may elect to apply the excluded amount first to ...
Page 44
... foreign operations are allocated between domes- tic source income and foreign source income , regardless of where the expenses are actually incurred . Implementation of this regulation has so far been halted by a congressional ...
... foreign operations are allocated between domes- tic source income and foreign source income , regardless of where the expenses are actually incurred . Implementation of this regulation has so far been halted by a congressional ...
Page 70
... foreign inventors dropped from 88 percent to 62 percent . Government's Alternative Approaches to High Technology Due to the outstanding performance of America's high technology industries in job creation , productivity improvements ...
... foreign inventors dropped from 88 percent to 62 percent . Government's Alternative Approaches to High Technology Due to the outstanding performance of America's high technology industries in job creation , productivity improvements ...
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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