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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... qualified research ex- penditures incurred in carrying on a trade or business ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed ...
... qualified research ex- penditures incurred in carrying on a trade or business ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed ...
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... qualify as charitable contributions in order for the enhanced deduction to apply , the tax- payer's aggregate deduction in one year for both charitable contri- butions and transfers under the new provision would be limited to 10 percent ...
... qualify as charitable contributions in order for the enhanced deduction to apply , the tax- payer's aggregate deduction in one year for both charitable contri- butions and transfers under the new provision would be limited to 10 percent ...
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... qualified research ex- penditures incurred in carrying on a trade or business ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed ...
... qualified research ex- penditures incurred in carrying on a trade or business ( Code sec . 44F , enacted in ERTA ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed ...
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... qualify , the amounts would have to be used for payment of wages to faculty employees who are directly engaged in providing scientific education , or for funding scholarships or loans for stu- dents who are engaged in postgraduate study ...
... qualify , the amounts would have to be used for payment of wages to faculty employees who are directly engaged in providing scientific education , or for funding scholarships or loans for stu- dents who are engaged in postgraduate study ...
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... 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 . 117 ( c ) ...
... 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 . 117 ( c ) ...
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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