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 6
... programs , for use in either research or education in certain scientific or technological fields , and for transfers , without consideration , of newly manufactured computer equipment ( including software ) to secondary or elemen- tary ...
... programs , for use in either research or education in certain scientific or technological fields , and for transfers , without consideration , of newly manufactured computer equipment ( including software ) to secondary or elemen- tary ...
Page 9
... programs that are used for qualified tuition and related expenses are not disqualified from the exclusion merely because the recipi- ent agrees to perform future services as a Federal employee or in a health manpower shortage area ( sec ...
... programs that are used for qualified tuition and related expenses are not disqualified from the exclusion merely because the recipi- ent agrees to perform future services as a Federal employee or in a health manpower shortage area ( sec ...
Page 14
... programs or routines that cause computers to perform desired tasks ( as distinguished from other software costs where the operational feasibility of the program or routine is not seriously in doubt ) . For purposes of the section 44F ...
... programs or routines that cause computers to perform desired tasks ( as distinguished from other software costs where the operational feasibility of the program or routine is not seriously in doubt ) . For purposes of the section 44F ...
Page 26
... program of education beyond high school ; ( 3 ) provides an educational program for it which awards a bachelor's or higher degree , or provides a program which is acceptable for full credit toward such a degree , or offers a program of ...
... program of education beyond high school ; ( 3 ) provides an educational program for it which awards a bachelor's or higher degree , or provides a program which is acceptable for full credit toward such a degree , or offers a program of ...
Page 28
... programs . In the case of a trans- fer of ancillary computer equipment , the statement must represent that the equipment is compatible with data processors which the school owns or will receive from the transferor . 6. Distributional ...
... programs . In the case of a trans- fer of ancillary computer equipment , the statement must represent that the equipment is compatible with data processors which the school owns or will receive from the transferor . 6. Distributional ...
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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