Description of H.R. 3475: Tax Law Simplification and Improvement Act of 1983 : scheduled for a hearing before the Committee on Ways and Means on July 25, 1983United States. Congress. House. Committee on Ways and Means, United States. Congress. Joint Committee on Taxation U.S. Government Printing Office, 1983 - 70 pagini |
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80 percent alimony payments allocation amended amount annuity bill and sec bill would provide calendar carryback charitable child community income community property controlled foreign corporation custodial parent date of enactment Date The provision December 31 decree deduction dependency exemption determination divorced or separated Effect This provision Effective Date estate tax Explanation of Provision foreign personal holding former spouse gift tax gross income holding company rules individual innocent spouse interest Internal Revenue Code Internal Revenue Service investment tax credit Issue The issue issues include itemize deductions joint return Law Under present ment noncustodial parent nonrecourse financing nonresident aliens ordinary income payee spouse payor penalty personal holding company present law property between spouses Provision The bill provision would apply qualified lender repeal requirements resident rules apply stapled entities Subpart F Tax Court tax liability tax purposes taxpayer tion trade or business transfer of property trust U.S. corporation U.S. tax
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Pagina 28 - An alien having a residence in a foreign country which he has no intention of abandoning...
Pagina 29 - States, which institution or place of study shall have agreed to report to the Attorney General the termination of attendance of each nonimmigrant student, and If any such Institution of learning or place of study fails to make reports promptly the approval shall be withdrawn, and (ii) the alien spouse and minor children of any such alien if accompanying him or following to join him...
Pagina 59 - ... that a trade secret or other confidential research, development, or commercial information not be disclosed or be disclosed only in a designated way...
Pagina 23 - ... interest passing to charity must be in either a charitable remainder annuity trust, a charitable remainder unitrust, or a pooled income fund. In the case of an "income" interest passing to charity (ie, a charitable lead trust) , the "income...
Pagina 34 - Stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust shall be considered as being owned proportionately by its shareholders, partners, or beneficiaries.
Pagina 19 - ... a person who receives a fee with respect to the taxpayer's investment in the property (or a related person to such person). (v) Related person For purposes of this subparagraph, the term "related person" has the meaning given such term by section 465(b)(3)(C).
Pagina 28 - State) determined represents full-time diplomatic or consular status; or (2) is a full-time employee of an international organization; or (3) is a member of the immediate family of a diplomat or international organization employee. A teacher or trainee is any individual...
Pagina 29 - States temporarily and solely for the purpose of pursuing such a course of study at an established institution of learning or other recognized place of study in the United States, particularly designated by him and approved by the Attorney General after consultation with the Office of Education of the United States...
Pagina 29 - lawfully admitted for permanent residence" means the status of having been lawfully accorded the privilege of residing permanently in the United States as an immigrant in accordance with the immigration laws, such status not having changed. (21) The term "national" means a person owing permanent allegiance to a state. (22) The term "national of the United States...
Pagina 23 - In the case of a remainder interest in trust, the interest passing to charity must be in either a charitable remainder annuity trust, a charitable remainder unitrust, or a pooled income fund. In the case of an "income...