Hearings, Reports and Prints of the Joint Committee on TaxationU.S. Government Printing Office, 1979 - Income tax |
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Page 6
... December 31 , 1978 . ( 6 ) Function and item Corporations Individuals 1979 1980 1981 1982 1983.
... December 31 , 1978 . ( 6 ) Function and item Corporations Individuals 1979 1980 1981 1982 1983.
Page 31
... December 31 , 1979 , for uncontrolled crude oil of the same grade , quality , and field as the oil for which a base price is being set , multiplied by the fraction 15.20 / 35 . Postings made after January 14 , 1980 , however , may not ...
... December 31 , 1979 , for uncontrolled crude oil of the same grade , quality , and field as the oil for which a base price is being set , multiplied by the fraction 15.20 / 35 . Postings made after January 14 , 1980 , however , may not ...
Page 43
... December 31 , 1979 , and transferred after that date to an independent producer never qualifies for reduced rates . Similarly , production from an interest transferred after 1979 by an independent producer who , at 68-602 0 81-4 - any ...
... December 31 , 1979 , and transferred after that date to an independent producer never qualifies for reduced rates . Similarly , production from an interest transferred after 1979 by an independent producer who , at 68-602 0 81-4 - any ...
Page 62
... December 31 , 1985 . This limit will be reduced each year by expenditures for which the energy conservation credit was taken in prior years by that taxpayer for that residence . The credit is allowed for expenditures to install ( 1 ) ...
... December 31 , 1985 . This limit will be reduced each year by expenditures for which the energy conservation credit was taken in prior years by that taxpayer for that residence . The credit is allowed for expenditures to install ( 1 ) ...
Page 66
... December 31 , 1985. The increase in the rate of the credit to 40 percent does not affect the $ 10,000 expenditure limit , which was retained . For example , if a taxpayer made qualifying expenditures of $ 4,000 in 1979 for which a ...
... December 31 , 1985. The increase in the rate of the credit to 40 percent does not affect the $ 10,000 expenditure limit , which was retained . For example , if a taxpayer made qualifying expenditures of $ 4,000 in 1979 for which a ...
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Common terms and phrases
Act and sec Act provides adjusted allowed alternative minimum tax amendment amount basis benefits bill capital gains carryover Code compensation Congress believes contributions corporation date The provision decedent December 31 deduction deferred determined earned income effect This provision Effective date election eligible employer ERISA estate tax excess excise tax exemption Explanation of provision facilities Federal filing foreign tax credit gift tax gross income income tax increase individual interest Internal Revenue Service investment credit itemized deductions joint return limitation loss married couples ment minimum tax multiemployer plan partnership payments PBGC percent period present law Prior law production proposed treaty provision The Act qualified Reasons for change refund regulations resident respect Revenue effect rules spouse tax expenditures tax liability tax rate tax treaty taxable income taxable years beginning taxation taxpayer tion trade or business trust U.S. tax United windfall profit tax
Popular passages
Page 7 - royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including...
Page 45 - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished.
Page 106 - ... personal holding company income as defined in section 543, and if at any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals. (Sections 541-547.) Foreign personal holding companies. — Section 551 (a) requires that the undistributed foreign personal holding company income...
Page 1 - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
Page 7 - A resolution shall be referred to the Committee on Ways and Means and the Committee on Education and Labor of the House of Representatives and to the Committee on Finance and the Committee on Labor and Human Resources of the Senate.
Page 140 - ... persons who have completed or left high school and who are available for full-time study in preparation for entering the labor market...
Page 171 - At any time during the tax year, did one foreign person own, directly or Indirectly, at least 25% of (a) the total voting power of all classes of stock of the corporation entitled to vote or (b) the total value of all classes of stock of the corporation? If "Yes.
Page 5 - For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Page 177 - December 31, 1978, this section also applies to each activity — (i) engaged in by the taxpayer in carrying on a trade or business or for the production of income, and (ii) which is not described in paragraph (1).
Page 145 - All employees of all corporations that are members of a controlled group of corporations are to be treated as if they were employees of the same corporation for purposes of determining the years of employment of any employee and wages for any employee up to $6,000.