Miscellaneous Tax Bills IX: Hearings Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance, United States Senate, Ninety-sixth Congress, Second Session, on S. 2512, S. 2900, S. 2915, S.2916, S. 3070, S. 3076, S. 3080, H.R. 6883, September 10, 1980U.S. Government Printing Office, 1981 - 466 pages |
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Expressions et termes fréquents
alternative minimum tax amended American Bar Association amount apply architects and engineers assets Bar Association basis capital gains captive insurer cash Chairman Committee on Finance Congress corporation cost coverage Debt Management deduction deferred payment sales depreciable property design professionals distribution effective date election eliminate Federal firms foreign tax credit gift tax gross billings income tax installment method installment obligation installment reporting Installment Sales Revision installment treatment Internal Revenue Code Internal Revenue Service legislation liability claims liability insurance liability losses liability trust limitation liquidation ment ordinary income percent personal property premiums present law problem product liability proposed provision purchaser purposes regulations resale rules Sales Revision Act second disposition section 337 section 453 self-insurance seller selling price Senator BYRD Senator Dole Senator Mathias service liability shareholder simplification small business spouse statement Subcommittee on Taxation subsection tax avoidance tax law Taxation and Debt taxpayer tion transactions United States Senate
Fréquemment cités
Page 127 - The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
Page 39 - 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.
Page 88 - Include transmission at death to the estate of the decedent or a transfer to a person pursuant to the right of such person to receive such amount by reason of the death of the decedent or by bequest, devise, or Inheritance from the decedent.
Page 73 - In any taxable year that proportion of the Installment payments actually received In that year which the gross profit realized or to be realized when payment Is completed, bears to the total contract price.
Page 60 - ... be treated as having transferred to a life insurance company, on the last day of the preceding taxable year, all installment obligations which it held on such last day. A partnership of which a life insurance company becomes a partner shall, for purposes of this...
Page 37 - Section 103 is amended by adding at the end 15 thereof the following new subsection: 16...
Page 80 - Securities listed on the New York Stock Exchange, the American Stock Exchange, or any city or regional exchange in which quotations appear on a daily basis, including foreign securities listed on a recognized foreign, national, or regional exchange; 2.
Page 76 - The same issue may arise with respect to casual sales of personal property. The rationale for the ruling is that the installment concept generally calls for two or more payments of the purchase price in two or more taxable years and that a single payment sale cannot be considered to...
Page 181 - Except as provided in paragraph (4), the term "payment" does not include the receipt of evidences of indebtedness of the person acquiring the property (whether or not payment of such indebtedness is guaranteed by another person).
Page 100 - ... more than 30 percent of the selling price in the year of sale and sales in which the total price is uncertain or subject to a contingency.