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 14
... specific exclusions in new section 44F . That is , expenditures for developing new or significantly improved computer programs which otherwise would qualify for the section 44F credit are not to be disqualified solely because such costs ...
... specific exclusions in new section 44F . That is , expenditures for developing new or significantly improved computer programs which otherwise would qualify for the section 44F credit are not to be disqualified solely because such costs ...
Page 37
... specific commercial objective . However , the term basic research does not include expenditures for any ac- tivity excluded from the section 44F definition of qualified re- search , e.g. , expenditures for basic research in the social ...
... specific commercial objective . However , the term basic research does not include expenditures for any ac- tivity excluded from the section 44F definition of qualified re- search , e.g. , expenditures for basic research in the social ...
Page 58
... specific products include PIN diodes , used to control the passage of electrical energy through circuits ; Schottky - barrier and point contact diodes , used to receive and detect microwave signals ; Gunn diodes , used to generate low ...
... specific products include PIN diodes , used to control the passage of electrical energy through circuits ; Schottky - barrier and point contact diodes , used to receive and detect microwave signals ; Gunn diodes , used to generate low ...
Page 62
... specific observations on particular M / A - COM R & D efforts which were affected by the credit . Since the credit was enacted , M / A - COM has made the decision to intensify its research in gallium arsenide ( GaAs ) , a material which ...
... specific observations on particular M / A - COM R & D efforts which were affected by the credit . Since the credit was enacted , M / A - COM has made the decision to intensify its research in gallium arsenide ( GaAs ) , a material which ...
Page 64
... specific dollar effects . I would like to address briefly a problem we have encountered in implementing the credit . Our financial people have been uncertain as to the precise value of the credit to our company because the Department of ...
... specific dollar effects . I would like to address briefly a problem we have encountered in implementing the credit . Our financial people have been uncertain as to the precise value of the credit to our company because the Department of ...
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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