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 8
... if they constitute compensation for past , present , or future employment services or for services subject to the direction or supervision of the grantor , or if the funded studies or research are primarily for the benefit of the grantor 8.
... if they constitute compensation for past , present , or future employment services or for services subject to the direction or supervision of the grantor , or if the funded studies or research are primarily for the benefit of the grantor 8.
Page 9
... future services as a Federal employee or in a health manpower shortage area ( sec . 117 ( c ) ) . Forgiveness of debt . - As a general rule , income is realized when indebtedness is forgiven or cancelled ( sec . 61 ( a ) ( 12 ) ) . S ...
... future services as a Federal employee or in a health manpower shortage area ( sec . 117 ( c ) ) . Forgiveness of debt . - As a general rule , income is realized when indebtedness is forgiven or cancelled ( sec . 61 ( a ) ( 12 ) ) . S ...
Page 42
... Future services as compensation In general , scholarships or fellowship grants are not excludable from gross income if they constitute compensation for past , present , or future employment services or for services subject to the ...
... Future services as compensation In general , scholarships or fellowship grants are not excludable from gross income if they constitute compensation for past , present , or future employment services or for services subject to the ...
Page 44
... future work force . S. 654 is another important bill . It would overturn the current Treasury regulation on 861 which requires that R & D expenses of corporations with foreign operations are allocated between domes- tic source income ...
... future work force . S. 654 is another important bill . It would overturn the current Treasury regulation on 861 which requires that R & D expenses of corporations with foreign operations are allocated between domes- tic source income ...
Page 45
... future of our economy be- cause the actual depreciation lives of their principal assets were al- ready as short as the shortest ACRS lives . This is the situation that the R & D tax credit was intended to address , and the situation ...
... future of our economy be- cause the actual depreciation lives of their principal assets were al- ready as short as the shortest ACRS lives . This is the situation that the R & D tax credit was intended to address , and the situation ...
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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