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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Results 1-5 of 67
Page 12
... investment tax credit . Qualifying expenditures . - The Code does not specifically define " research or experimental expenditures " eligible for the section 174 deduction election ( except to exclude certain costs ) . Treasury ...
... investment tax credit . Qualifying expenditures . - The Code does not specifically define " research or experimental expenditures " eligible for the section 174 deduction election ( except to exclude certain costs ) . Treasury ...
Page 18
... investment tax credit and certain other credits , capital losses and carryovers , basis of the taxpayer's assets ( including depreciable and nondepreciable assets ) , and foreign tax credit carryovers . The basis of the taxpayer's ...
... investment tax credit and certain other credits , capital losses and carryovers , basis of the taxpayer's assets ( including depreciable and nondepreciable assets ) , and foreign tax credit carryovers . The basis of the taxpayer's ...
Page 26
... investment by the recipient . All transferred property would have to be accompanied by the same warranties as normally provided by the manufacturer in con- nection with a sale of the transferred scientific property . 2. Qualified ...
... investment by the recipient . All transferred property would have to be accompanied by the same warranties as normally provided by the manufacturer in con- nection with a sale of the transferred scientific property . 2. Qualified ...
Page 27
... investment . Transfers of qualified computer equipment The augmented deduction under S. 1194 also would apply to a transfer , without consideration , by a corporation11 of computer equipment ( including software ) which is inventory ...
... investment . Transfers of qualified computer equipment The augmented deduction under S. 1194 also would apply to a transfer , without consideration , by a corporation11 of computer equipment ( including software ) which is inventory ...
Page 31
... invest- ment by the educational organization . All transferred property would have to be accompanied by the same warranties as normally provided by the manufacturer in connection with a sale of the transferred scientific property . 2 ...
... invest- ment by the educational organization . All transferred property would have to be accompanied by the same warranties as normally provided by the manufacturer in connection with a sale of the transferred scientific property . 2 ...
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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