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 1
... indebtedness on a principal residence . S. 1194. - Introduced by Senator Danforth . S. 1195. - Introduced by Senators Bentsen and Chafee . S. 1194 and S. 1195 would increase the charitable contribution deduction for cer- tain scientific ...
... indebtedness on a principal residence . S. 1194. - Introduced by Senator Danforth . S. 1195. - Introduced by Senators Bentsen and Chafee . S. 1194 and S. 1195 would increase the charitable contribution deduction for cer- tain scientific ...
Page 4
... indebtedness generally is includible in income in the year of the discharge ( Code sec . 61 ( a ) ( 12 ) ) . However , if the debt was incurred in connection with property used in a trade or business ( or if the debt is discharged when ...
... indebtedness generally is includible in income in the year of the discharge ( Code sec . 61 ( a ) ( 12 ) ) . However , if the debt was incurred in connection with property used in a trade or business ( or if the debt is discharged when ...
Page 9
... indebtedness is forgiven or cancelled ( sec . 61 ( a ) ( 12 ) ) . S. 1194 ( section 4 ) and S. 1195 ( section 4 ) The bills would provide a new Code section under which gross income would not include amounts received by graduate science ...
... indebtedness is forgiven or cancelled ( sec . 61 ( a ) ( 12 ) ) . S. 1194 ( section 4 ) and S. 1195 ( section 4 ) The bills would provide a new Code section under which gross income would not include amounts received by graduate science ...
Page 18
... indebtedness Present law provides an exclusion , at the taxpayer's election , of income from discharge of qualified business indebtedness ( secs . 108 ( a ) ( 1 ) ( C ) , 1017 ) . The latter term means indebtedness incurred or assumed ...
... indebtedness Present law provides an exclusion , at the taxpayer's election , of income from discharge of qualified business indebtedness ( secs . 108 ( a ) ( 1 ) ( C ) , 1017 ) . The latter term means indebtedness incurred or assumed ...
Page 19
... indebtedness on personal residence The Internal Revenue Service has ruled that a financially sol- vent taxpayer realizes income when he or she prepays the mort- gage on a personal residence at less than the outstanding principal balance ...
... indebtedness on personal residence The Internal Revenue Service has ruled that a financially sol- vent taxpayer realizes income when he or she prepays the mort- gage on a personal residence at less than the outstanding principal balance ...
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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