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Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

725 records in US in 1980

Records

Bill· HRH.R. 6337 (96th)referred

A bill to amend Section 119 of the Internal Revenue Code of 1954 to provide that meals furnished directly or indirectly in kind by an employer to an employee may be considered furnished for the convenience of the employer without regard to whether the meals are furnished on the business premises of the employer.

United States · United States Congress · 29 January 1980

Amends the Internal Revenue Code to provide that employees may qualify for the income tax exclusion for the cost of meals furnished directly or in kind by an employer for the convenience of such employer, even if the meals are not furnished on the business premises of the employer.

Bill· HRH.R. 6326 (96th)referred

National Bureau of Standards Authorizations of Appropriations Act for Fiscal Years 1981 and 1982

United States · United States Congress · 29 January 1980

National Bureau of Standards Authorizations of Appropriations Act for Fiscal Years 1981 and 1982 - Authorizes appropriations for fiscal years 1981 and 1982 to the Secretary of Commerce for: (1) activities of the National Bureau of Standards under the Act of March 3, 1901 and other statutes; (2) facilities improvement; (3) international activities; and (4) activities performed for other agencies.

Bill· HJRESH.J.Res. 486 (96th)referred

A joint resolution proposing an amendment to the Constitution to promote fiscal responsibility.

United States · United States Congress · 28 January 1980

Constitutional Amendment - Prohibits the adoption of any Federal budget in which expenditures exceed receipts unless approved by a roll call vote of three-fifths of the Members of each House of Congress directed solely to that subject. Prohibits the Congress from passing and the President from signing any appropriation bill which would cause the total expenditures of the Federal Government to exceed its total receipts in any fiscal year. Permits the Congress to waive such provisions with respect to any single year in which a declaration of war is in effect. Prohibits any annual increase in the proportion of Federal receipts to the national income unless approved by a roll call vote, directed solely to such purpose, of three-fifths of each House.

Bill· SS. 2220 (96th)referred

Family Business Protection Act of 1980

United States · United States Congress · 24 January 1980

Family Business Protection Act of 1980 - Amends the Internal Revenue Act, with respect to estate taxes, to reduce the value of any jointly held interest in a decedent's gross estate by up to 50 percent (not to exceed $500,000) of any real or tangible property devoted to use as a farm or to use in any other trade or business, where decedent's spouse and/or children materially participated in the operation of such farm, trade or business. Specifies a formula for the computation of the special value of any such interest. Imposes an additional tax to recapture any such tax benefits if the spouse and/or child dispose of any interest in such property within five years following the decedent's death.

Bill· SS. 2219 (96th)referred

A bill to exclude from social security taxes and coverage remuneration paid to certain youths during the first six months they are employed.

United States · United States Congress · 24 January 1980

Amends the Social Security Act and the Internal Revenue Code to exclude from coverage and from social security taxes remuneration paid to certain youths during the first six months of their employment in calendar years 1981 or 1982. Limits such exclusion to the cases of individuals properly designated: (1) economically disadvantaged youth; or (2) youth participating in a qualified cooperative education program.

Bill· HRH.R. 6300 (96th)referred

Individual Investors Incentive Act of 1980

United States · United States Congress · 24 January 1980

Individual Investors' Incentive Act of 1980 - Amends the Internal Revenue Code to allow individual taxpayers a nonrefundable income tax credit equal to ten percent of the cost of corporate securities purchased by such taxpayer during the taxable year. Limits the dollar amount of such credit to $1,000 ($2,000 for married individuals filing jointly). Requires the recapture of specified amounts of such credit if any securities for which the credit is allowed are disposed of by the taxpayer within one year of their purchase. Disqualifies estates, trusts, and nonresident aliens from eligibility for the credit.

Bill· HRH.R. 6277 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that certain research or experimental expenditures will not be taken into account for purposes of the small issue exemption from the industrial development bond rules.

United States · United States Congress · 23 January 1980

Amends the Internal Revenue Code to exclude research and experimental expenditures connected with a taxpayer's trade or business from the computation of expenditures which determines whether a bond issue qualifies for the alternative $10,000,000 small issue exemption from the industrial development bond interest inclusion rules.

Bill· SS. 2201 (96th)referred

A bill to amend the Internal Revenue Code of 1954 with respect to the special valuation of farm property for purposes of the estate tax.

United States · United States Congress · 22 January 1980

Amends the Internal Revenue Code with respect to the method of valuing farms for estate tax purposes to provide that if there is no comparable real property in the locality of a farm from which a cash rental may be determined but there is comparable real property from which net in-kind rentals (crop share rentals) may be determined, then the existing valuation formula shall be applied by substituting "net in-kind rental" for "average annual gross cash rental." Defines net in-kind rental as the excess of: (1) the value of the commodity received by the lessor of the land on which such commodity is produced, over (2) the cash operating expenses of growing such a commodity which, under the lease, are paid by the lessor.

Bill· HRH.R. 6247 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that in certain cases where married individuals live apart community property laws will not apply for Federal tax purposes.

United States · United States Congress · 22 January 1980

Amends the Internal Revenue Code to provide that in cases where married couples live apart at all times during the calendar year, do not file a joint return, report earned income which is community income under State or foreign community property laws, and do not transfer such income between themselves before the close of the calendar year, such community income shall be treated in the same manner as community income of a U.S. citizen who is married to a nonresident alien is treated for Federal income tax purposes.

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