Tax reform act of 1975: hearings before the Committee on Finance, United States Senate, Ninety-fourth Congress, second session, on H.R. 10612 ...U.S. Government Printing Office, 1976 - 3949 lappuses |
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Academy adjusted gross income amended American amount annuity trust assets bad debt reserve benefit bequests bill Chairman charitable contributions charitable deduction charitable gifts charitable organizations charitable remainder Committee Congress ConRail Corp corporations cost Country Day School DIRECTOR OF DEVELOPMENT dollar donor drilling effect employees estate tax expenditures Federal financing FNMA foreign funds Government HOSP House income tax increase individual individual retirement account industry inflation interest tax credit Internal Revenue Code Internal Revenue Service investment tax credit itemized deductions legislation limitation loan associations million minimum tax mortgage interest tax mortgage loans National payout percent percentage private foundations produce proposed reduced Revenue Adjustment Act savings and loan Section Senator CURTIS Senator FANNIN Senator GRAVEL Senator PACKWOOD statement tax exempt tax incentives tax laws tax rate Tax Reform Act tax treatment taxable income taxation taxpayer thrift institutions tion Treasury U.S. Senator voluntary support
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2125. lappuse - Subsection (a) shall not apply to any item to the extent such item is allocable to a portion of the dwelling unit which is exclusively used on a regular basis— (A) [as] the principal place of business for any trade or business of the taxpayer, (B) as a place of business which is used by patients, clients, or customers in meeting or dealing with the taxpayer in the normal course of his trade or business...
2036. lappuse - Paragraph (3) of section 48(a) (relating to property used for lodging) is amended — (1) by striking out "and" at the end of subparagraph (B), (2) by striking out the period at the end of subparagraph (C) and inserting in lieu thereof", and", and (3) by adding at the end thereof the following new subparagraph: "(D...
2328. lappuse - BUSINESS PROFITS (1) Industrial or commercial profits of a resident of one of the Contracting States shall be exempt from tax by the other Contracting State...
2286. lappuse - ... living at the time of the creation of the trust) for a term of years (not in excess of 20 years) or for the life or lives of such individual or individuals...
2070. lappuse - For purposes of subparagraph (B) (ill), the term 'affiliated group' has the meaning assigned to such term by section 1504 (a) : except that (i) the phrase 'more than 50 percent...
2331. lappuse - In the Clean Air Act of 1970 and the Water Pollution Control Act of 1972, the...
2070. lappuse - qualifying real property loan" means any loan secured by an interest in improved real property or secured by an interest in real property which is to be improved out of the proceeds of the loan, but such term does not include — (A) Any loan evidenced by a security (as defined in section 165(g) (2...
2159. lappuse - tax expenditures" means those revenue losses attributable to provisions of the Federal tax laws which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of tax liability; and the term "tax expenditures budget" means an enumeration of such tax expenditures.
2098. lappuse - Types of costs covered. The allowance is related to expenses that are common to living quarters, furnishings, household appliances, and to other general types of costs inherent in relocation of a place of residence.
2071. lappuse - (a) GENERAL RULE.— In the case of an individual, there shall be allowed, as a credit against the tax imposed by this. chapter for the taxable year, an amount equal to...