Miscellaneous Tax Legislation: Hearings Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives, Ninety-seventh Congress, Second Session, on H.R. 4667, H.R. 4948, H.R. 5177, H.R. 5470, H.R. 5573, H.R. 617, H.R. 2402, H.R. 4917, H.R. 5985, H.R. 6218, June 14, July 12, 1982United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures U.S. Government Printing Office, 1982 - 251 pages |
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97TH CONGRESS allowed amount artificial bait artificial lures assignee Association benefit bill cash or deferred Chairman STARK CHAPOTON charitable contributions Committee corporations cost damages deduction deferred arrangements Don Rich donations DUNCAN edible effect electric energy employees enacted excise tax exempt facilities Federal fishing tackle foreign tax credit Fort Carson funds furnishing income tax industry institutions Internal Revenue Code Internal Revenue Service investment Islands withholding tax issue legislation LIBRARY OF CONGRESS limitation lump sum manufacturers MATSUI ment million money purchase pension money purchase plans organizations passive income periodic payments personal injuries private letter rulings programs purchase pension plans qualified regulations rule school systems statement Subcommittee tax-exempt taxable taxpayer teachers Thank tion Treasury Department U.S. Virgin Islands United veterans Virgin Islands source Virgin Islands tax Virgin Islands withholding Witteman York City
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Page 122 - An educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 117 - Provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and D.
Page 110 - ... amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country...
Page 224 - Under present law (Code sec. 4161 (a)), there is imposed upon the sale of fishing rods, creels, reels, and artificial lures, baits, and flies (including parts or accessories of such articles sold on or in connection therewith, or with the sale thereof) by the manufacturer, producer, or importer a tax equivalent to 10 percent of the price for which so sold.
Page 96 - GBADISON) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1954 to assure access to health insurance, and for other purposes.
Page 117 - institution of higher education" means an educational institution in any State which— (1) admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; (2) is legally authorized within such State to provide a program of education beyond high school...
Page 117 - school bus' means any automobile bus substantially all the use of which is in transporting students and employees of schools. For purposes of the preceding sentence, the term 'school' means an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are carried on.
Page 224 - Artificial lures, baits, and flies. The term "artificial lures, baits, and flies" includes all artifacts, of whatever materials made, that simulate an article considered edible...
Page 160 - ... (including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof) : (1) SPORTING GOODS.
Page 105 - ... to be held either for productive use in trade or business or for investment.