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 7
... limitation in the bill , corporate expenditures for scientific education would be eligible for the section 44F credit only to the extent exceeding the average of all charitable contributions made by the taxpayer to colleges and ...
... limitation in the bill , corporate expenditures for scientific education would be eligible for the section 44F credit only to the extent exceeding the average of all charitable contributions made by the taxpayer to colleges and ...
Page 8
... limitation described above ) . Effective date . - The amendments to the section 44F credit made by the bill would ... limitations , gross income does not include amounts received as a scholarship at an educational institution or as a ...
... limitation described above ) . Effective date . - The amendments to the section 44F credit made by the bill would ... limitations , gross income does not include amounts received as a scholarship at an educational institution or as a ...
Page 10
... limitation ( sec . 904 ) , and for other tax purposes , Code sections 861-863 require taxpayers to allocate or apportion expenses between foreign - source income and U.S. - source income . Treasury Regulation section 1.861-8 sets forth ...
... limitation ( sec . 904 ) , and for other tax purposes , Code sections 861-863 require taxpayers to allocate or apportion expenses between foreign - source income and U.S. - source income . Treasury Regulation section 1.861-8 sets forth ...
Page 14
... limitations and definitional restrictions ( such as the distinctions between research and nonresearch expenditures , and between direct and indirect expenditures ) which apply in the case of product research costs also apply in the case ...
... limitations and definitional restrictions ( such as the distinctions between research and nonresearch expenditures , and between direct and indirect expenditures ) which apply in the case of product research costs also apply in the case ...
Page 15
... limitation ) . Computation of allowable credit General rule . - As a general rule , the section 44F credit applies to the amount of qualified research expenditures for the current tax- able year which exceeds the average of the yearly ...
... limitation ) . Computation of allowable credit General rule . - As a general rule , the section 44F credit applies to the amount of qualified research expenditures for the current tax- able year which exceeds the average of the yearly ...
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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