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
... rules under section 174 , but subject to certain exclusions . A taxpayer's research expenditures eligible for the section 44F incremental credit consist of ( 1 ) " in - house " expenditures by the taxpayer for re- search wages and ...
... rules under section 174 , but subject to certain exclusions . A taxpayer's research expenditures eligible for the section 44F incremental credit consist of ( 1 ) " in - house " expenditures by the taxpayer for re- search wages and ...
Page 5
... rule allowed for an amount which ex- ceeds twice the basis of the property . S. 1194 ( section 2 ) In place of the special charitable deduction rule enacted in ERTA , the bill would enact a new deduction provision , generally of broader ...
... rule allowed for an amount which ex- ceeds twice the basis of the property . S. 1194 ( section 2 ) In place of the special charitable deduction rule enacted in ERTA , the bill would enact a new deduction provision , generally of broader ...
Page 6
... rule enacted in ERTA , the bill would enact a new deduction provision , generally of broader scope , outside the charitable deduction rules . The provision would be effective for taxable years beginning after the date of en- actment ...
... rule enacted in ERTA , the bill would enact a new deduction provision , generally of broader scope , outside the charitable deduction rules . The provision would be effective for taxable years beginning after the date of en- actment ...
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... rule , income is realized when indebtedness is forgiven or cancelled ( sec . 61 ( a ) ( 12 ) ) . S. 1194 ( section 4 ) and S. 1195 ( section 4 ) The bills would provide a new Code section under which gross income would not include ...
... rule , income is realized when indebtedness is forgiven or cancelled ( sec . 61 ( a ) ( 12 ) ) . S. 1194 ( section 4 ) and S. 1195 ( section 4 ) The bills would provide a new Code section under which gross income would not include ...
Page 10
... Rules for Allocating Research Expenditures to U.S. - Source Income Treasury Regulations In determining foreign ... rule , then the taxpayer may make such higher allocation . The remain- ing portion of the research expenditures is ...
... Rules for Allocating Research Expenditures to U.S. - Source Income Treasury Regulations In determining foreign ... rule , then the taxpayer may make such higher allocation . The remain- ing portion of the research expenditures is ...
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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