Description of Tax Bills (S. 120, S. 1397, S. 1584, S. 1814, S. 1815, and S. 1826): Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on September 26, 1983
U.S. Government Printing Office, 1983 - Income tax deductions - 33 pages
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Allowable foreign tax augmented charitable deduction bill argue bill would provide bus operating authorities carryback and carryover charitable organization Code sec computing contributions of food domestic income domestic loss recapture donated property donor double taxation excess credits excess foreign tax external walls FIFO ordering rule ﬁrst ﬁve foreign country foreign income foreign loss recapture Foreign tax 46 foreign tax credit foreign taxes paid Foreign-source income loss incurred investment tax credit loss recapture rule matching principle November 19 offset operating losses ordinary income out-of-pocket expenses overall domestic loss overall foreign loss paid or accrued pre-credit U.S. tax present law Proponents provision qualiﬁed contributions recap recharacterization reduce U.S. tax rehabilitation rule for foreign ryover source income tax 46 percent tax credit carryback tax credit carryover tax credit limitation taxable years beginning trade or business two-year period U.S. taxpayer U.S.-source income U.S.-source taxable income United value of bus worldwide income Worldwide taxable income