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
... taxable year exceed the average amount of yearly qualified research expendi- tures in the specified base period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research ...
... taxable year exceed the average amount of yearly qualified research expendi- tures in the specified base period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research ...
Page 4
... taxable sale or ex- change , any gain recognized would be recaptured as ordinary income to the extent of the excluded amount , i.e. , the amount of discharged mortgage indebtedness . The bill would apply retroactively to taxable years ...
... taxable sale or ex- change , any gain recognized would be recaptured as ordinary income to the extent of the excluded amount , i.e. , the amount of discharged mortgage indebtedness . The bill would apply retroactively to taxable years ...
Page 5
... taxable years beginning after the date of enactment . Under the new provision , corporations would receive deductions for amounts in excess of basis for transfers , without consideration , of scientific or technical equipment ...
... taxable years beginning after the date of enactment . Under the new provision , corporations would receive deductions for amounts in excess of basis for transfers , without consideration , of scientific or technical equipment ...
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... taxable income ( computed with certain modifications ) , with a five - year carryforward of any excess . In the case of computer equipment transfers to secondary schools , etc. , the augmented deduction would apply only during the five ...
... taxable income ( computed with certain modifications ) , with a five - year carryforward of any excess . In the case of computer equipment transfers to secondary schools , etc. , the augmented deduction would apply only during the five ...
Page 7
... taxable year exceed the average amount of yearly qualified research expendi- tures in the specified base period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research ...
... taxable year exceed the average amount of yearly qualified research expendi- tures in the specified base period ( generally , the preceding three taxable years ) . The rate of the credit is 25 percent of the incre- mental research ...
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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