General Explanation of the Economic Recovery Tax Act of 1981: (H.R. 4242, 97th Congress, Public Law 97-34)U.S. Government Printing Office, 1981 - 411 頁 |
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Act and sec Act provides allowed alternative minimum tax amount assets benefits budget receipts capital gain carryback certificates Change The Congress Code Committee of Conference Congress believed corporation Date The provision decedent decedent's December 31 depreciation disposition distribution Effect The provision Effective Date election eligible ESOP estate tax estimated to reduce excess exclusion exemption Explanation of Provision fair market value fiscal year budget gift tax gross estate House July 29 incentive stock option income tax increased individual Internal Revenue Service Joint Explanatory Statement legislative background LIFO limited marital deduction mark-to-market million in 1983 ordinary income paid payments penalty prior law provision is estimated Provision The Act purposes qualified plan Reasons for Change recapture regulated futures contracts research expenditures Revenue Effect spouse stock option tax credit tax liability tax rate taxable years beginning taxpayer tion trade or business transactions transfer Treasury treated windfall profit tax
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第 1 頁 - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
第 161 頁 - ... of the difference between the option price and the fair market value of the...
第 326 頁 - ... data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer.
第 198 頁 - Subsection (a) does not apply to the value of transportation provided by an employer unless — "(1) such transportation is provided under a separate written plan of the employer which does not discriminate in favor of employees who are officers, shareholders, or highly compensated employees...
第 169 頁 - ... persons who have completed or left high school and who are available for full-time study in preparation for entering the labor market...
第 36 頁 - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
第 168 頁 - Government, except such specific sums as may be determined by the Secretary of the Treasury, after consultation with the Secretary of Transportation...
第 149 頁 - In order to reflect taxable income correctly, inventories at the beginning and end of each taxable year are necessary in every case in which the production, purchase, or sale of merchandise is an income producing factor.
第 232 頁 - It is not a device to transfer such property to members of the decedent's family for less than full and adequate consideration in money or money's worth. (3) Its terms are comparable to similar arrangements entered into by persons in an arms
第 335 頁 - 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.