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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... credit is allowed for certain qualified research ex- penditures incurred in carrying on a trade or business ( Code sec . 44F ... section 44F credit , the definition of research is the same as that used for purposes of the special deduction ...
... credit is allowed for certain qualified research ex- penditures incurred in carrying on a trade or business ( Code sec . 44F ... section 44F credit , the definition of research is the same as that used for purposes of the special deduction ...
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... section 44F credit will not apply to re- search expenditures after December 31 , 1985. The bill would make the credit permanent . 3. S. 1147 - Senators Danforth , Tsongas , Symms , and Thurmond " Mortgage Debt Forgiveness Tax Act of ...
... section 44F credit will not apply to re- search expenditures after December 31 , 1985. The bill would make the credit permanent . 3. S. 1147 - Senators Danforth , Tsongas , Symms , and Thurmond " Mortgage Debt Forgiveness Tax Act of ...
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... Section 44F Credit Present law An income tax credit is allowed for certain 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 ...
... Section 44F Credit Present law An income tax credit is allowed for certain 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 ...
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... section 44F credit made by the bill would apply to taxable years beginning after the date of enactment . S. 1195 ( section 3 ) Expansion of credit . - Under the bill , the category of corporate expenditures eligible for a 25 percent credit ...
... section 44F credit made by the bill would apply to taxable years beginning after the date of enactment . S. 1195 ( section 3 ) Expansion of credit . - Under the bill , the category of corporate expenditures eligible for a 25 percent credit ...
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... ( Code sec . 44F , enacted in the Economic Recovery Tax Act of 1981 ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of the taxpayer's yearly ...
... ( Code sec . 44F , enacted in the Economic Recovery Tax Act of 1981 ) . The credit applies only to the extent that the taxpayer's qualified research expenditures for the taxable year exceed the average amount of the taxpayer's yearly ...
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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