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 |
From inside the book
Results 1-5 of 94
Page 3
... 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 supplies used in research , plus certain amounts paid for research ...
... 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 supplies used in research , plus certain amounts paid for research ...
Page 4
... taxpayer for contract research conducted on the taxpayer's behalf ; and ( 3 ) if the taxpayer is a corporation , 65 percent of the taxpayer's expendi- tures ( including grants or contributions ) pursuant to a written re- search ...
... taxpayer for contract research conducted on the taxpayer's behalf ; and ( 3 ) if the taxpayer is a corporation , 65 percent of the taxpayer's expendi- tures ( including grants or contributions ) pursuant to a written re- search ...
Page 5
... taxpayer would have realized had the property been sold for its fair market value at the date of the con- tribution ( Code sec . 170 ( e ) ) . For example , a manufacturer which makes a charitable contribution of its inventory generally ...
... taxpayer would have realized had the property been sold for its fair market value at the date of the con- tribution ( Code sec . 170 ( e ) ) . For example , a manufacturer which makes a charitable contribution of its inventory generally ...
Page 6
... taxpayer during the year . Also , while the transfers would not be required to qualify as charitable contributions in order for the augmented deduction to apply , the taxpayer's aggregate deduction in one year for both charitable con ...
... taxpayer during the year . Also , while the transfers would not be required to qualify as charitable contributions in order for the augmented deduction to apply , the taxpayer's aggregate deduction in one year for both charitable con ...
Page 7
... taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly qualified ... taxpayer for research wages and supplies used in research , plus certain amounts paid for research use of laboratory ...
... taxpayer's qualified research expenditures for the taxable year exceed the average amount of yearly qualified ... taxpayer for research wages and supplies used in research , plus certain amounts paid for research use of laboratory ...
Other editions - View all
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