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 2
... incentives for firms to collaborate with universities on such research . That aspect of both S. 1194 and S. 1195 may be the most important single feature of these bills - or of any bill we con- sider this year . DESCRIPTION OF TAX BILLS ...
... incentives for firms to collaborate with universities on such research . That aspect of both S. 1194 and S. 1195 may be the most important single feature of these bills - or of any bill we con- sider this year . DESCRIPTION OF TAX BILLS ...
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... incentive for taxpayers to shift their research expenditures to those foreign countries whose laws disallow tax deductions for research activities conduct- ed in the United States but allow tax deductions for research ex- penditures ...
... incentive for taxpayers to shift their research expenditures to those foreign countries whose laws disallow tax deductions for research activities conduct- ed in the United States but allow tax deductions for research ex- penditures ...
Page 44
... Incentives Continuation Act of 1983 , which would eliminate the 1985 sunset on this tax credit and make it permanent . In order to understand why the R & D tax credit is so important , it is helpful to take a look at the situation that ...
... Incentives Continuation Act of 1983 , which would eliminate the 1985 sunset on this tax credit and make it permanent . In order to understand why the R & D tax credit is so important , it is helpful to take a look at the situation that ...
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... incentive . And the fact that a sunset was written into the R & D tax credit provisions does not mean that they were not supposed to be a permanent incentive . The purpose for the sunset was to give Congress a chance to see whether the ...
... incentive . And the fact that a sunset was written into the R & D tax credit provisions does not mean that they were not supposed to be a permanent incentive . The purpose for the sunset was to give Congress a chance to see whether the ...
Page 47
... incentive . By contrast , the ACRS and leasing provisions , even after TEFRA , will cost us $ 16 billion this year and $ 29 billion in 1985 , and the economic benefits have proven to be uncertain at best . The R & D tax credit is a ...
... incentive . By contrast , the ACRS and leasing provisions , even after TEFRA , will cost us $ 16 billion this year and $ 29 billion in 1985 , and the economic benefits have proven to be uncertain at best . The R & D tax credit is a ...
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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