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 27
... recipients S. 1194 would provide that the transferred property may not be retransferred by the recipient , during the ACRS life of the proper- ty , in exchange for money , other property , or services . The transferor must obtain a ...
... recipients S. 1194 would provide that the transferred property may not be retransferred by the recipient , during the ACRS life of the proper- ty , in exchange for money , other property , or services . The transferor must obtain a ...
Page 28
... recipients Under the bill , the qualified computer equipment must be trans- ferred ( through the recipient's governing body ) to- ( a ) an educational organization ( within the meaning of sec . 170 ( b ) ( 1 ) ( A ) ( ii ) ) 12 which is ...
... recipients Under the bill , the qualified computer equipment must be trans- ferred ( through the recipient's governing body ) to- ( a ) an educational organization ( within the meaning of sec . 170 ( b ) ( 1 ) ( A ) ( ii ) ) 12 which is ...
Page 29
... recipient . The determination of the degree of orientation required to meet the standard is to be made by agreement between the transferor and the recipient . In general , the program must provide at least three hours of orientation per ...
... recipient . The determination of the degree of orientation required to meet the standard is to be made by agreement between the transferor and the recipient . In general , the program must provide at least three hours of orientation per ...
Page 31
... ty . 3. Eligible recipients Under the bill , the qualified scientific property must be trans- ferred ( through the recipient's governing body ) to- 16 See note 7 , supra . ( a ) an educational organization ( within the meaning 31.
... ty . 3. Eligible recipients Under the bill , the qualified scientific property must be trans- ferred ( through the recipient's governing body ) to- 16 See note 7 , supra . ( a ) an educational organization ( within the meaning 31.
Page 32
... recipient educational organization . In the case of tangible property used in the transferor's business , the transfer must be made within three years after the property is first placed in service by the taxpayer . 5. Restrictions on ...
... recipient educational organization . In the case of tangible property used in the transferor's business , the transfer must be made within three years after the property is first placed in service by the taxpayer . 5. Restrictions on ...
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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