Technical Corrections Act of 1979: Hearing Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance, United States Senate, Ninety-sixth Congress, First Session on S.873 ..., S.1549 ..., H.R. 2797 ... November 7, 1979U.S. Government Printing Office, 1979 - Всего страниц: 383 |
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Стр. 49
... capital gain taking into account only gain or loss properly taken into account for the portion of the taxable year after October 31 , 1978 , plus " . ( B ) COMPUTATION OF MAXIMUM 25 PER- CENT ALTERNATIVE CAPITAL GAINS TAX FOR 1978.- 1 2 ...
... capital gain taking into account only gain or loss properly taken into account for the portion of the taxable year after October 31 , 1978 , plus " . ( B ) COMPUTATION OF MAXIMUM 25 PER- CENT ALTERNATIVE CAPITAL GAINS TAX FOR 1978.- 1 2 ...
Стр. 50
... capital gain " and inserting in lieu thereof " the excess of the net capital gain over the deduction under section 1202 " . ( ii ) Subsection ( c ) of section 1201 ( as such subsection was in effect for taxable years beginning before ...
... capital gain " and inserting in lieu thereof " the excess of the net capital gain over the deduction under section 1202 " . ( ii ) Subsection ( c ) of section 1201 ( as such subsection was in effect for taxable years beginning before ...
Стр. 51
... capital gain over the deduction under sec- tion 1202 , and " ( B ) the denominator of which is the net capital gain . " ( C ) SPECIAL RULE FOR PASS - THROUGH ENTITIES.- ( i ) IN GENERAL . - In applying sections 1201 ( c ) ( 2 ) ( A ) ...
... capital gain over the deduction under sec- tion 1202 , and " ( B ) the denominator of which is the net capital gain . " ( C ) SPECIAL RULE FOR PASS - THROUGH ENTITIES.- ( i ) IN GENERAL . - In applying sections 1201 ( c ) ( 2 ) ( A ) ...
Стр. 52
... capital gain taking into ac- count only gain or loss properly taken into account for the portion of the taxable year after December 31 , 1978 , plus " . ( B ) UNDISTRIBUTED CAPITAL GAIN OF REG- ULATED INVESTMENT COMPANY . - Clause ( iii ) ...
... capital gain taking into ac- count only gain or loss properly taken into account for the portion of the taxable year after December 31 , 1978 , plus " . ( B ) UNDISTRIBUTED CAPITAL GAIN OF REG- ULATED INVESTMENT COMPANY . - Clause ( iii ) ...
Стр. 60
... capital gain for the taxable year , or " ( B ) the net capital gain taking into account only gain or loss properly taken into account for the portion of the taxable year before November 1 , 1978. " 1 2 3 4 5 5 6 7 8 9 60.
... capital gain for the taxable year , or " ( B ) the net capital gain taking into account only gain or loss properly taken into account for the portion of the taxable year before November 1 , 1978. " 1 2 3 4 5 5 6 7 8 9 60.
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activities additional adjusted itemized deductions alternative minimum tax amended by striking AMENDMENTS RELATED amount apply ARNOLD MILLER benefits bill and sec buildings cafeteria plan capital gains Cargill Leasing Chairman changes Clarification closely held corporations Code section compensation CONGRESS THE LIBRARY Conrail cooperative December 31 effective date eligible employer securities enacted Energy Tax Act equipment leasing ERISA excise tax exemption expenditures Federal Finance Committee fishing tackle funds gross income gross receipts Hormel Foundation House included income tax individual inserting in lieu Internal Revenue Code Internal Revenue Service investment credit jobs credit legislation lessor LIBRARY OF CONGRESS lieu thereof limitation manufacturers ment paragraph participant payments prior problems programs purposes rehabilitation reimbursement plans RELATED TO SECTION requirements respect Revenue Act risk rules section 366 Senator BYRD SEPP simplified employee pension statement subparagraph subsection tax shelter taxable years beginning taxpayer Technical Corrections Act tion Treasury trust
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Стр. 330 - unrelated trade or business" means. In the case of any organization subject to the tax Imposed by section 511, any trade or business the conduct of which Is not substantially related (aside from the need of such organization for Income or funds or the use It makes of the profits derived) to the exercise or performance by such organization of Its charitable, educational, or other purpose or function constituting the basis for Its exemption under section 501 (or.
Стр. 8 - AMENDMENT OF 1954 CODE. — Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Стр. 112 - Maximum amount for any taxable year. For any taxable year the aggregate amount treated by the taxpayer by reason of this section as a loss from the sale or exchange of an asset which is not a capital asset shall not exceed — (1) $25,000, or...
Стр. 271 - For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.
Стр. 375 - 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 5 individuals.
Стр. 325 - ... (D) the furnishing of goods, services, or facilities by a private foundation to a disqualified person shall not be an act of self-dealing if such furnishing is made on a basis no more favorable than that on which such goods, services, or facilities are made available to the general public...
Стр. 330 - Unrelated, trade or business — (a) General rule. The term "unrelated trade or business" means, in the case of any organization subject to the tax imposed by section 511, any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption...
Стр. 330 - In the case of a trust which is not exempt from tax under section 501(a), not all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B), and which has amounts in trust for which a deduction was allowed under section 170, 545(b)(2), 556(b)(2), 642(c), 2055, 2106(a)(2), or 2522, section 507 (relating to termination of private foundation status), section 508(e...
Стр. 113 - ... if at the time such benefit is provided it is reasonable to believe that the employee will be able to exclude such benefit from gross income under this chapter.
Стр. 325 - To minimize the need to apply subjective arm's-length standards, to avoid the temptation to misuse private foundations for noncharitable purposes, to provide a more rational relationship between sanctions and improper acts, and to make it more practical to properly enforce the law, the committee has determined to generally prohibit selfdealing transactions and to provide a variety and graduation of sanctions, as described below.