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
... period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research expenditure amount . For purposes of the section 44F credit , the definition of research is the same as that ...
... period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research expenditure amount . For purposes of the section 44F credit , the definition of research is the same as that ...
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... after 1953. Claims for retroactive credit or refund of overpayments arising by reason of the bill could be filed within a one - year period beginning on the date of enactment . 1 4. S. 1194 - Senators Danforth , Symms , Chafee 4.
... after 1953. Claims for retroactive credit or refund of overpayments arising by reason of the bill could be filed within a one - year period beginning on the date of enactment . 1 4. S. 1194 - Senators Danforth , Symms , Chafee 4.
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... period beginning on enactment of the bill . Also , S. 1194 would require that the transferor of such computer equipment gen- erally must provide , at no cost to the recipient school , etc. , suffi- cient orientation to make at least one ...
... period beginning on enactment of the bill . Also , S. 1194 would require that the transferor of such computer equipment gen- erally must provide , at no cost to the recipient school , etc. , suffi- cient orientation to make at least one ...
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... period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research expenditure amount . Under present law , research expenditures eligible for the section 44F incremental credit ...
... period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research expenditure amount . Under present law , research expenditures eligible for the section 44F incremental credit ...
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... period computation . - Under S. 1195 , corporate expendi- tures for either basic research or scientific education which were included in the section 44F credit computation in a prior taxable year would be excluded , in calculating ...
... period computation . - Under S. 1195 , corporate expendi- tures for either basic research or scientific education which were included in the section 44F credit computation in a prior taxable year would be excluded , in calculating ...
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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