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" State to provide a program of education beyond high school; (3) provides an educational program for it which awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree... "
Description of Tax Bills (S. 654, S. 738, S. 1147, S. 1194, and S. 1195 ... - Page 25
1983 - 44 pages
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Tax Treatment of Interest and Dividends, Charitable Contributions of Certain ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1982 - 306 pages
...high school; (3) provides an educational program for which it awards a bachelor's or higher degree, provides a program which is acceptable for full credit...and (4) is a public or other nonprofit institution. would allow the manufacturer a charitable deduction of $10X (twice the $5X basis). Assuming a 46 percent...
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Description of Tax Bills (H.R. 4667, H.R. 4948, H.R. 5177, H.R. 5470, and H ...

1982 - 28 pages
...high school; (3) provides an educational program for which it awards a bachelor's or higher degree, provides a program which is acceptable for full credit...and (4) is a public or other nonprofit institution. (3) The contribution is made within two years of substantial completion of construction of the property,8...
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Miscellaneous Tax Legislation: Hearings Before the Subcommittee on Select ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1982 - 274 pages
...high school; (3) provides an educational program for which it awards a bachelor's or higher degree, provides a program which is acceptable for full credit...and (4) is a public or other nonprofit institution. (3) The contribution is made within two years of substantial completion of construction of the property,6...
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Departments of Labor, Health and Human Services, Education, and Related ...

United States. Congress. House. Committee on Appropriations. Subcommittee on the Departments of Labor, Health and Human Services, Education, and Related Agencies - 1982 - 1424 pages
...two-year program acceptable for full credit toward such a degree, or b. Provide not leas than a six-month program of training to prepare students for gainful employment In a recognized occupation. B. Eligible students: 1. Shall demonstrate financial need under the need anaysls system. a. Need analysis...
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1983-84 Miscellaneous Tax Bills, II: Hearing Before the Subcommittee on ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1983 - 400 pages
...a certificate; (2) is legally authorized to provide a program of education beyond high school; (8) provides an educational program for it which awards...and (4) is a public or other nonprofit institution. 10 The bill refers to a clearinghouse to be established and administered by the National Technical...
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Description of H.R. 701 ("Computer Contribution Act of 1983"): scheduled for ...

United States. Congress. Joint Committee on Taxation - 1983 - 16 pages
...awards a bachelor's or higher degree, provides a program which is acceptable for full credit toward a degree, or offers a program of training to prepare...and (4) is a public or other nonprofit institution. 7. Written confirmation The donor corporation must receive a written statement from the donee representing...
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Description of tax bills (S. 1600, S. 1579, S. 108, S. 1464, and S. 1549 ...

United States. Congress. Joint Committee on Taxation - 1983 - 36 pages
...institution so accredited, such term also includes any school which provides not less than a one-year program of training to prepare students for gainful employment in a recognized occupation and which meets the provisions of clauses (1), (2), (4), and (5). For purposes of this subsection, the...
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The Code of Federal Regulations of the United States of America

1998 - 668 pages
...within a reasonable time. (b) Such term also includes any school which provides not less than a one-year program of training to prepare students for gainful employment In a recognized occupation and which meets the provisions of paragraphs (a) (1), (2), (4), and (5) of this section. Such term also...
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Description of Tax Bills (S.1857 and S.2165): Scheduled for a Joint Hearing ...

1984 - 48 pages
...and universities", and includes both public and private schools (Treas. Reg. sec. UVOA-fKbx 1 )i. 11 Sec. 3304(f) defines "institution of higher education"...and (4) is a public or other nonprofit institution. Computation rules for new credit The fixed floor in computing university basic research expenditures...
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Proposals Relating to Foundations, High Technology, and Depreciation: Joint ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Savings, Pensions, and Investment Policy - 1984 - 586 pages
...universities", and includes both public and private schools (Treas. Reg. sec. 1. 170A illliM 1 )). '7 Sec. 3304(f) defines "institution of higher education"...and (4) is a public or other nonprofit institution. Computation rules for new credit The fixed floor in computing university basic research expenditures...
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