Proposals and Issues Relating to Tax Incentives for Enterprise Zones: Scheduled for a Hearing Before the Senate Committee on Finance on June 3, 1992U.S. Government Printing Office, 1992 - 56 lappuses |
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active conduct alternative minimum tax assets bill would provide blighted urban child care facilities course of action credit The bill development investment zone economic development eligible employees employment enterprise zone business enterprise zone program enterprise zone property enterprise zone proposals enterprise zone stock enterprise zone tax Federal Foreign Trade Zone gentrification geographic areas incentives for enterprise income tax credit increase Indian enterprise zone Indian reservation individuals intensive businesses investment tax credit labor location decisions marginal tax rate ment nomic nominated area ordinary income period preference for purposes present law prise zone qualified enterprise zone qualified zone property real property reduced residents rural area rural development investment rural enterprise zone sale or exchange Secretary of Housing small businesses subsidies targeted tax benefits tax enterprise zone tax preferences taxable taxpayer terprise tion trade or business U.S. Virgin Islands urban tax enterprise wage credit wages paid zone designation zone tax incentives
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11. lappuse - A taxpayer is allowed to recover, through annual depreciation deductions, the cost of certain property used in a trade or business or for the production of income.
27. lappuse - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
12. lappuse - ... portion of the cost of qualifying property for the taxable year in which the property is placed in service. The maximum amount that may be expensed under this provision for any taxable year is $10,000. In general, qualifying property is any tangible personal property that is predominantly used in the active conduct of a trade or business. Depreciation deductions The depreciation deduction for any tangible property used in a trade or business or for the production of income is determined under...
24. lappuse - ... than five percent of the average of the aggregate unadjusted bases of the property owned by the business is attributable to (a) certain financial property, or (b) collectibles not held primarily for sale to customers in the ordinary course of an active trade or business. A "qualified business...
14. lappuse - HUD must accept such certification, that (1) the area is one of pervasive poverty, unemployment, and general distress; (2) the area is located wholly within the jurisdiction of a local government that is eligible for Federal assistance under section 119 of the Housing and Community Development Act of 1974...
14. lappuse - An area may be so designated after being nominated by one or more local governments and the State or States in which it is located, and after the...
21. lappuse - ... has reason to believe that such branch, affiliate, or subsidiary is being established with the intention of closing down the operations of the existing business entity in the area of its original location or in any other area where it conducts such operations.
13. lappuse - No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment...
22. lappuse - ... more than five percent of the outstanding stock of the corporation or stock possessing more than five percent of the total combined voting power of all stock in the corporation.
29. lappuse - Qualified Indian reservation property" eligible for accelerated depreciation includes property which is (1) used by the taxpayer predominantly in the active conduct of a trade or business within an Indian reservation, (2) not used or located outside the reservation on a regular basis, (3) not acquired (directly or indirectly) by the taxpayer from a person who is related to the taxpayer (within the meaning of section 465(b)(3)(C)), and...