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 12
... process or to research expenditures incurred in connection with literary , historical , or similar projects ( Reg . sec . 1.174-2 ( a ) ) . Credit for increasing certain research expenditures Overview General rule . ( 12 ) 12.
... process or to research expenditures incurred in connection with literary , historical , or similar projects ( Reg . sec . 1.174-2 ( a ) ) . Credit for increasing certain research expenditures Overview General rule . ( 12 ) 12.
Page 65
... projects and can best prosper in an environment of long term stability . Our gallium arsenide research , which I discussed above , is a long term effort . Virtually all of our R & D programs are of the same nature ; long term ...
... projects and can best prosper in an environment of long term stability . Our gallium arsenide research , which I discussed above , is a long term effort . Virtually all of our R & D programs are of the same nature ; long term ...
Page 75
... projects . By making the R & D tax credit permanent now , S.738 would enable companies planning their research and ... project . This should stimulate greater R & D for the long run . Happily , removing the sunset provision now will have ...
... projects . By making the R & D tax credit permanent now , S.738 would enable companies planning their research and ... project . This should stimulate greater R & D for the long run . Happily , removing the sunset provision now will have ...
Page 83
... projects is far longer than 2 years . The uncertainty created by the sunset provision currently in the law , I believe , is limiting the ef- fectiveness of the tax credit . I strongly urge that the tax credit be made permanent . I think ...
... projects is far longer than 2 years . The uncertainty created by the sunset provision currently in the law , I believe , is limiting the ef- fectiveness of the tax credit . I strongly urge that the tax credit be made permanent . I think ...
Page 125
... within the industry itself . A recently completed AEA study , covering 815 member company respondents ( about one - third the entire U.S. electronics 22-894 0-83--9 industry ) , projects growth in both technical and non 125.
... within the industry itself . A recently completed AEA study , covering 815 member company respondents ( about one - third the entire U.S. electronics 22-894 0-83--9 industry ) , projects growth in both technical and non 125.
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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