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 4
... organizations . Under present law , the section 44F credit will not apply to re- search expenditures after December 31 , 1985. The bill would make the credit permanent . 3. S. 1147 - Senators Danforth , Tsongas , Symms , and Thurmond ...
... organizations . Under present law , the section 44F credit will not apply to re- search expenditures after December 31 , 1985. The bill would make the credit permanent . 3. S. 1147 - Senators Danforth , Tsongas , Symms , and Thurmond ...
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... organizations . To be eligible for the exclu- sion where future teaching services are required , the scholarship , grant , or loan forgiveness amount must be used for qualified tu- ition and related expenses , including tuition and fees ...
... organizations . To be eligible for the exclu- sion where future teaching services are required , the scholarship , grant , or loan forgiveness amount must be used for qualified tu- ition and related expenses , including tuition and fees ...
Page 13
... organizations . Relation to deduction . - The credit is available for incremental qualified research expenditures for the taxable year whether or not the taxpayer has elected under section 174 to expense research ex- penditures . The ...
... organizations . Relation to deduction . - The credit is available for incremental qualified research expenditures for the taxable year whether or not the taxpayer has elected under section 174 to expense research ex- penditures . The ...
Page 15
... organization pursuant to a written re- search agreement . Under this rule , a corporate taxpayer takes into account , for purposes of computing the incremental credit , 65 per- cent of qualifying basic research expenditures ( subject to ...
... organization pursuant to a written re- search agreement . Under this rule , a corporate taxpayer takes into account , for purposes of computing the incremental credit , 65 per- cent of qualifying basic research expenditures ( subject to ...
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... organized on January 1 , 1983 ; makes qualified research expenditures of $ 100,000 for 1983 ; and makes qualified research expenditures of $ 260,000 for 1984. The new - business rule provides that the taxpayer is deemed to have base ...
... organized on January 1 , 1983 ; makes qualified research expenditures of $ 100,000 for 1983 ; and makes qualified research expenditures of $ 260,000 for 1984. The new - business rule provides that the taxpayer is deemed to have base ...
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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