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 3
... incurred in carrying on a trade or business ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly ...
... incurred in carrying on a trade or business ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly ...
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... incurred in connection with property used in a trade or business ( or if the debt is discharged when the taxpayer is in bankruptcy or insolvent ) , certain of the taxpayer's tax attributes may be reduced in lieu of recognizing income ...
... incurred in connection with property used in a trade or business ( or if the debt is discharged when the taxpayer is in bankruptcy or insolvent ) , certain of the taxpayer's tax attributes may be reduced in lieu of recognizing income ...
Page 7
... incurred in carrying on a trade or business ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly ...
... incurred in carrying on a trade or business ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly ...
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... incurred either within or without the United States . For years be- ginning in 1979 , the regulation allows a taxpayer to apportion 30 percent of the research expenditures to the geographic source in which more than 50 percent of such ...
... incurred either within or without the United States . For years be- ginning in 1979 , the regulation allows a taxpayer to apportion 30 percent of the research expenditures to the geographic source in which more than 50 percent of such ...
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... incurred in those taxable years ( and only in those taxable years ) for research activities conducted in the United States are to be allocated or apportioned to sources within the United States for all purposes under the Code ( sec ...
... incurred in those taxable years ( and only in those taxable years ) for research activities conducted in the United States are to be allocated or apportioned to sources within the United States for all purposes under the Code ( sec ...
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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