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 1
... research activities and extend the exclusion from income for certain amounts received by students . STATEMENT OF SENATOR LLOYD BENSTEN Mr. Chairman : The R & D bills being discussed today have three major compo- nents : Expansion of the R & ...
... research activities and extend the exclusion from income for certain amounts received by students . STATEMENT OF SENATOR LLOYD BENSTEN Mr. Chairman : The R & D bills being discussed today have three major compo- nents : Expansion of the R & ...
Page 2
... R & D . In fact , both Japan and Germany are devoting a considerably higher proportion of their GNP on civilian R & D than we are . We see the same picture when we look at trends in basic research , too — the type of risky research ...
... R & D . In fact , both Japan and Germany are devoting a considerably higher proportion of their GNP on civilian R & D than we are . We see the same picture when we look at trends in basic research , too — the type of risky research ...
Page 5
... Research and Educational Development Act of 1983 " a . Increased Deduction for Transfers of Scientific , Technical , or Computer Equipment for Certain Research or Educational Purposes Present law In general , the amount of charitable ...
... Research and Educational Development Act of 1983 " a . Increased Deduction for Transfers of Scientific , Technical , or Computer Equipment for Certain Research or Educational Purposes Present law In general , the amount of charitable ...
Page 10
... research and development expenditures ( " research expenditures " ) are allocated to income based on a broad classification of 32 product groups enumerated in the Standard In- dustrial Classification ( " SIC " ) Manual . Research ...
... research and development expenditures ( " research expenditures " ) are allocated to income based on a broad classification of 32 product groups enumerated in the Standard In- dustrial Classification ( " SIC " ) Manual . Research ...
Page 12
... Research Expenditures Present Law Current deduction for certain research expenditures General rule . - As a general ... development costs in the experimental or laboratory sense . " This includes generally " all such costs incident to the ...
... Research Expenditures Present Law Current deduction for certain research expenditures General rule . - As a general ... development costs in the experimental or laboratory sense . " This includes generally " all such costs incident to the ...
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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