Miscellaneous Tax Reforms: Hearings Before the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, First Session, July 11 and 12, 1995, Volumen1U.S. Government Printing Office, 1996 - 1746 páginas |
Dentro del libro
Resultados 1-5 de 93
Página 2
... reporting income from sale of certain residential real property to first - time homebuyers 3. Eliminate " look - back method " for nonresidential construction contractors 4. Repeal 1986 provision requiring contributions in aid of ...
... reporting income from sale of certain residential real property to first - time homebuyers 3. Eliminate " look - back method " for nonresidential construction contractors 4. Repeal 1986 provision requiring contributions in aid of ...
Página 3
... reporting requirement for real estate brokers 3. Extend IRS offset authority for undercover operations 4. Modify tip income reporting rules Corporate 1. Provide that Alaska Native Corporation distributions of the proceeds from sale of ...
... reporting requirement for real estate brokers 3. Extend IRS offset authority for undercover operations 4. Modify tip income reporting rules Corporate 1. Provide that Alaska Native Corporation distributions of the proceeds from sale of ...
Página 6
... Reporting of foreign corporation earnings and profits on a U.S. GAAP basis 16. Permit shareholder of a " 10/50 " corporation to elect to treat it as a CFC for foreign tax credit and Subpart F purposes 17. Increase in reporting threshold ...
... Reporting of foreign corporation earnings and profits on a U.S. GAAP basis 16. Permit shareholder of a " 10/50 " corporation to elect to treat it as a CFC for foreign tax credit and Subpart F purposes 17. Increase in reporting threshold ...
Página 11
... reporting requirement in H.R. 3419 because it is understood that much of the industry is voluntarily reporting basis to shareholders . Tax - Exempt Bond Provisions 1. Clarification of definition of " investment - type property ...
... reporting requirement in H.R. 3419 because it is understood that much of the industry is voluntarily reporting basis to shareholders . Tax - Exempt Bond Provisions 1. Clarification of definition of " investment - type property ...
Página 25
... reporting of foreign subsidiary E & P . Raise the § 6046 ( a ) reporting threshold to 10 percent . Other Reform Proposals 1 . Allow election to use E & P basis for purposes of allocating interest expense . 2 . Permit domestic losses to ...
... reporting of foreign subsidiary E & P . Raise the § 6046 ( a ) reporting threshold to 10 percent . Other Reform Proposals 1 . Allow election to use E & P basis for purposes of allocating interest expense . 2 . Permit domestic losses to ...
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additional Administration Position Alaska allow alternative fuels alternative minimum tax amendment American amount ANCSA assets Association believe benefits bill charitable commemorative coin Committee computer software Congress corporations costs created deduction depreciation diesel fuel disclaimer economic employees enacted ESOP ethanol excise tax exempt export Foreign Sales Corporation Foundation fuel tax funds gasoline halon historic House impact income tax increase industry Internal Revenue Code Internal Revenue Service investment investors joint statement legislation letter listing under Multiple loss mark-to-market million Multiple Issues heading National natural gas nuclear decommissioning operating organizations overseas partnerships payment percent plans production propane proposal qualified refund regulations repeal result retail rules Settlement Trust shareholders statement and attachment statement See listing tar sands tax code tax credit tax-exempt taxable taxation taxpayers trade Treasury treatment truck U.S. companies UBIT United utility vehicles
Pasajes populares
Página 561 - Act, Title VII of the Civil Rights Act, the Americans with Disabilities Act, the Family and Medical Leave Act and various state unemployment and workers
Página 149 - No tax shall be levied on or in respect of salaries and emoluments paid by the Bank to executive directors, alternates, officials or employees of the Bank who are not local citizens, local subjects, or other local nationals.
Página 612 - ... a refusal to accept ownership does not constitute the making of a gift if the refusal is made within a reasonable time after knowledge of the existence of the transfer.
Página 924 - ... (b) NET INCOME FROM SOURCES IN UNITED STATES. — From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income.
Página 541 - For purposes of this chapter, the term "employee" means — (1) Any officer of a corporation; or (2) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or (3) Any individual (other than an individual who is an employee under paragraph (1) or (2...
Página 530 - Upon the subject of education, not presuming to dictate any plan or system respecting it, I can only say that I view it as the most important subject which we as a people can be engaged in. That every man may receive at least a moderate education, and thereby be enabled to read the histories of his own and other countries, by which he may duly appreciate the value of our free institutions, appears to be an object of vital importance...
Página 541 - ... restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations; if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term "employee...
Página 17 - Subcommittee may not be able to accommodate all requests to be heard. Those persons and organizations not scheduled for an oral appearance are encouraged to submit written statements for the record of the hearing. All persons requesting to be heard, whether they are scheduled for oral testimony or not, will be notified as soon as possible after the filing deadline. Witnesses scheduled to present oral testimony are required to summarize briefly their written statements in no more than five minutes....
Página 541 - ... facilities used in connection with the performance of such services (other than in facilities for transportation) and...
Página 612 - Where the local law does not permit such a refusal, any disposition by the beneficiary, heir, or next-of-kin whereby ownership is transferred gratuitously to another constitutes the making of a gift by the beneficiary, heir, or next-of-kin. In any case where a refusal is purported to relate to only a part of the property the determination of whether or not there has been a complete and unqualified refusal to accept ownership will depend on all of the facts and circumstances in each particular case,...