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 5
... Transfers of Scientific , Technical , or Computer Equipment for Certain Research or Educational Purposes Present law ... transferred to colleges or universities , only an item having a retail value ex- ceeding $ 500 ( $ 250 for computer ...
... Transfers of Scientific , Technical , or Computer Equipment for Certain Research or Educational Purposes Present law ... transferred to colleges or universities , only an item having a retail value ex- ceeding $ 500 ( $ 250 for computer ...
Page 6
... transferred items exceeds 20 percent of the number of such items sold by the taxpayer during the year . Also , while the transfers would not be required to qualify as charitable contributions in order for the enhanced deduction to apply ...
... transferred items exceeds 20 percent of the number of such items sold by the taxpayer during the year . Also , while the transfers would not be required to qualify as charitable contributions in order for the enhanced deduction to apply ...
Page 7
... transferred property in the direct education of students . b . Expansion of 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 ...
... transferred property in the direct education of students . b . Expansion of 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 ...
Page 16
... transferred with the trade or business which gave rise to those expenditures . These rules are intended to facilitate an accurate computation of base period expenditures and the credit by attributing research expenditures to the ...
... transferred with the trade or business which gave rise to those expenditures . These rules are intended to facilitate an accurate computation of base period expenditures and the credit by attributing research expenditures to the ...
Page 21
... Transfers of Scientific , Technical , or Computer Equipment for Certain Research or Educational Purposes Present Law General reduction rule for donations of property In general , the amount of charitable deduction otherwise allow- able ...
... Transfers of Scientific , Technical , or Computer Equipment for Certain Research or Educational Purposes Present Law General reduction rule for donations of property In general , the amount of charitable deduction otherwise allow- able ...
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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