Miscellaneous Tax Bills: Hearing Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance, United States Senate, Ninety-sixth Congress, First Session, Svazek 4U.S. Government Printing Office, 1980 |
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96TH CONGRESS amended American amount ANPA assets Association average bank benefit bonds capital formation capital gains cash chains Chairman charitable organizations Committee common stock Company CONGRESS THE LIBRARY corporate cost credit union crude oil deduction deferred dividend reinvestment plan dividend reinvestment program dollars earnings economic effect election employees encourage equity estate tax estimates exclusion expenses Federal Finance firms funds gross income incentive to save income tax increase independent local newspaper independent newspapers individual industry inflation interest rates Internal Revenue Internal Revenue Code investors joint return legislation LIBRARY OF CONGRESS million mortgage newspaper business OI DRPS owners participation payment percent Pickle Bill president programs proposed purchase reinvested dividends relief revenue loss savings accounts savings and loan Senator BENTSEN Senator CHAFEE shareholders shares small saver stock dividends stockholders subsection tax exempt tax incentive tax laws taxable taxpayer tion Treasury trust United Wisconsin Electric
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Strana 110 - In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.
Strana 111 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.
Strana 111 - In the case of an Individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — (1) For the production or collection of Income; (2) For the management, conservation, or maintenance of property held for the production of Income; or (3) In connection with the determination, collection, or refund of any tax.
Strana 91 - In connection with the Federal Deposit Insurance Corporation, the Federal Savings and Loan Insurance Corporation, the National Credit Union Share Insurance Fund, the Federal Home Loan Bank Board, the Federal Reserve Board and System, the National Credit Union Administration...
Strana 102 - ... furnished in a common area (or enclave) which is not available to the public and which normally accommodates 10 or more employees. The term "hardship area" has the same meaning for purposes of this provision as for the deduction for excess foreign living costs (sec.
Strana 10 - For purposes of paragraphs (1), (2), and (3), a taxpayer on the accrual basis shall be deemed to have made a payment on the last day of the year of accrual if the payment is on account of such taxable year and is made not later than the time prescribed by law for filing the return for such taxable year (including extensions thereof).
Strana 96 - Under this provision, the executor can elect to defer principal payments for up to 5 years from the due date of the estate tax return. However, interest for the first 5 years is payable annually.
Strana 611 - ... divided by 12, is an amount less than 80 percent of the fair market value of such stock on the date of the original granting of the option or the date of the making of any intervening modification, extension, or renewal, whichever is the highest. (2) DEFINITION OF MODIFICATION.— The term "modification...
Strana 91 - The deductions allowed by section 165 for losses incurred in any transaction entered into for profit, though not connected with a trade or business, to the extent that such losses include amounts forfeited to a bank, mutual savings bank, savings and loan association, building and loan association, cooperative bank or homestead association as a penalty for premature withdrawal of funds from a time savings account, certificate of deposit, or similar class of deposit.