Description and Analysis of Certain Tax Provisions Expiring in 1994 and 1995: Scheduled for Hearings Before the Subcommittee on Oversight of the House Committee on Ways and Means on May 9 and 10, 1995U.S. Government Printing Office, 1995 - 78 lappuses |
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1.–5. rezultāts no 14.
10. lappuse
... eligible employees . If training costs were high relative to the size of the credit , it may not have been in the interest of an employer to churn such employees in order to maximize the amount of credit claimed . Empirical research in ...
... eligible employees . If training costs were high relative to the size of the credit , it may not have been in the interest of an employer to churn such employees in order to maximize the amount of credit claimed . Empirical research in ...
17. lappuse
... qualified clinical testing ex- penses , and provides a subsidy for one ... research and development of these drugs , despite the small potential market ... research projects to pursue , based on the available subsidy for qualified testing ...
... qualified clinical testing ex- penses , and provides a subsidy for one ... research and development of these drugs , despite the small potential market ... research projects to pursue , based on the available subsidy for qualified testing ...
35. lappuse
... research tax credit equal to 20 percent of the amount by which a taxpayer's qualified research expenditures for a taxable year exceed its base amount for that year . The research tax credit is scheduled to expire such that it will not ...
... research tax credit equal to 20 percent of the amount by which a taxpayer's qualified research expenditures for a taxable year exceed its base amount for that year . The research tax credit is scheduled to expire such that it will not ...
36. lappuse
... qualified research expendi- tures . To prevent artificial increases in research expenditures by shift- ing expenditures among commonly controlled or otherwise related entities , research expenditures and gross receipts of the taxpayer ...
... qualified research expendi- tures . To prevent artificial increases in research expenditures by shift- ing expenditures among commonly controlled or otherwise related entities , research expenditures and gross receipts of the taxpayer ...
37. lappuse
... qualified research expenses incurred in the current taxable year over the average of qualified research expenses incurred in the prior three taxable years . The research tax credit was modified in the Tax Reform Act of 1986 , which ( 1 ) ...
... qualified research expenses incurred in the current taxable year over the average of qualified research expenses incurred in the prior three taxable years . The research tax credit was modified in the Tax Reform Act of 1986 , which ( 1 ) ...
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50 percent apportionment rules base amount base percentage basic research benefits Budget Reconciliation Act certification Code commercial aviation Compustat cooperative education December 31 drug tax credit eligible employer enacted excess foreign tax exclusion exemption expense to foreign firms foreign income foreign source income foreign tax credit FUTA gross income method hired incentive income tax increase individuals intangible property Internal Revenue Service January jobs tax credit labor nonconventional fuels Omnibus Budget Reconciliation optional gross income payer place-of-performance price elasticity private foundations product categories qualified research expenditures qualified school reduce research credit research deduction research expense research Regulation research tax credit sales method source gross income Southwest Airlines statutory allocation rules subsidy targeted group targeted jobs tax tax credit limitation tax liability tax rate taxable years beginning tion TJTC transportation fuels tax Treasury U.S. and foreign U.S. source income U.S. taxpayers United vocational wages paid
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35. lappuse - ... fixed-base percentage" is the ratio that its total qualified research expenditures for the 1984-1988 period bears to its total gross receipts for that period (subject to a maximum ratio of .16). All other taxpayers (so-called "start-up...
12. lappuse - Public Law 98-611 adopted a $5,000 annual limit on the exclusion; this limit was subsequently raised to $5,250 in the Tax Reform Act of 1986. The Technical and Miscellaneous Revenue Act of 1988 made the exclusion inapplicable to graduate-level courses. The restriction on graduate-level courses was repealed by the Omnibus Budget Reconciliation Act of 1990, effective for taxable years beginning after December 31, 1990.
34. lappuse - ... research floors plus (b) an amount reflecting any decrease in nonresearch giving to universities by the corporation as compared to such giving during a fixed-base period, as adjusted for inflation. This separate credit computation is commonly referred to as the "university basic research credit
34. lappuse - ... is the ratio that its total qualified research expenditures for the 1984-1988 period bears to its total gross receipts for that period (subject to a maximum ratio of .16). All other taxpayers (so-called "start-up firms") are assigned a fixed-base percentage of 3...
48. lappuse - ... a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income...
12. lappuse - The second category of nondeductible educational expenses within the scope of subparagraph (1) of this paragraph are expenditures made by an individual for education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business. In the case of an employee, a change of duties does not constitute a new trade or business if the new duties involve the same general type of work as is involved in the individual's present employment.
22. lappuse - Qualified fuels include: (1) oil produced from shale and tar sands; (2) gas produced from geopressured brine, Devonian shale, coal seams, tight formations ("tight sands"), or biomass; and (3) liquid, gaseous, or solid synthetic fuels produced from coal (including lignite). In general, the credit is available only with respect to fuels produced from wells drilled or facilities placed in service after December 31, 1979, and before January 1, 1993. An exception extends the January 1, 1993 expiration...
5. lappuse - ... the department of a high school exclusively or principally used for providing vocational education in no less than five different occupational fields to persons who are available for...
35. lappuse - Eligible expenditures Qualified research expenditures eligible for the research tax credit consist of: (1) "in-house" expenses of the taxpayer for wages and supplies attributable to qualified research; (2) certain time-sharing costs for computer use in qualified research; and (3) 65 percent of amounts paid by the taxpayer for qualified research conducted on the taxpayer's behalf (so-called "contract research expenses").
48. lappuse - Income, expenses, losses and deductions, other than those specified in subsections (a) and (c) of this section, shall be allocated or apportioned to sources within or without the United States, under rules and regulations prescribed by the Commissioner with the approval of the Secretary.