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Taxation

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401 records in US in 1977

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,160United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Bill· HRH.R. 7710 (95th)referred

A bill providing that the tax treatment of certain transportation expenses between a taxpayer's residence and place of work shall be determined without regard to Revenue Ruling 76-453.

United States · United States Congress · 9 June 1977

Provides that the income tax treatment of certain transportation expenses between the taxpayer's residence and place of work shall be determined without regard to Revenue Ruling 76-453 or any other ruling, regulation or decision reaching the same result.

Bill· HRH.R. 7703 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to eliminate the special treatment provided under the credit for the elderly to individuals who have public retirement system income and who have not attained age 65.

United States · United States Congress · 9 June 1977

Amends the Internal Revenue Code to repeal the special tax treatment provided under the credit for the elderly to individuals who have public retirement system income and who have not attained age 65.

Bill· HRH.R. 7660 (95th)referred

College Tuition Tax Release Act

United States · United States Congress · 8 June 1977

Amends the Internal Revenue Code to allow taxpayers a credit against the income tax for specified higher education expenses, including tuition, fees, books and supplies, incurred by the taxpayer for himself or any dependent.

Bill· HRH.R. 7637 (95th)referred

A bill to repeal the carryover basis provisions added by the Tax Reform Act of 1976.

United States · United States Congress · 7 June 1977

Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.

Law· HRH.R. 7636 (95th)open

An Act making appropriations for the Department of the Interior and related agencies for the fiscal year ending September 30, 1978, and for other purposes.

United States · United States Congress · 6 June 1977

Title I: Department of the Interior Land and Water Resources - Appropriates specified amounts for fiscal year 1978 for the following: the Bureau of Land Management, Office of Water Research and Technology, Bureau of Outdoor Recreation, Land and Water Conservation Fund, U.S. Fish and Wildlife Service, National Park Service, Geological Survey, Mining Enforcement and Safety Administration, Bureau of Mines, Bureau of Indian Affairs, Office of Territorial Affairs, Office of the Solicitor, and Office of the Secretary of the Interior. Title II: Related Agencies - Makes appropriations for fiscal year 1978 to the following agencies: the Forest Service, Energy Research and Development Administration, Federal Energy Administration, Naval Petroleum Reserves, Indian Health Service, Indian Health Facilities, Indian Education, Institute of Museum Services, Indian Claims Commission, Navajo and Hopi Indian Relocation Commission, Smithsonian Institution, National Gallery of Art, Woodrow Wilson International Center for Scholars, National Foundation on the Arts and the Humanities, Commission on Fine Arts, Advisory Council on Historic Preservation, National Capital Planning Commission, Franklin Delano Roosevelt Memorial Commission, Joint Federal-State Land Use Planning Commission for Alaska, Pennsylvania Avenue Development Corporation, and Funds Appropriated to the President (Petroleum Reserves). Title III: General Provisions - Places specified limitations on the use of appropriated funds which have been made available to the Secretaries of the Interior and of Agriculture. States that no part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided.

Bill· HRH.R. 7630 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from gross income the entire amount of the gain from certain involuntary conversions of the principal residences of individuals who have attained age 65.

United States · United States Congress · 6 June 1977

Amends the Internal Revenue Code to provide that the entire amount of the gain from certain involuntary conversions of the principal residences of individuals aged 65 or more shall be excluded from gross income.

Bill· HRH.R. 7605 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that certain income from a nonmember telephone company is not taken into account in determining whether any mutual or cooperative telephone company is exempt from income tax.

United States · United States Congress · 6 June 1977

Amends the Internal Revenue Code to provide that income received from nonmember telephone companies shall not be used in determining whether mutual and cooperative telephone companies qualify as tax exempt organizations.

Bill· HRH.R. 7610 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a tax credit on houses or apartments for a portion of the real estate taxes paid or incurred by their landlords.

United States · United States Congress · 6 June 1977

Amends the Internal Revenue Code to allow an income tax credit for 25 percent of the amount of rent paid by the taxpayer which is equal to the taxpayer's proportionate share of the local and State property taxes imposed on the land and building in which his dwelling unit is located.

Bill· HRH.R. 7598 (95th)referred

A bill to increase the authorization for appropriations for coal mine health and safety research under the Federal Coal Mine Health and Safety Act of 1969 for fiscal year 1978 and succeeding fiscal years.

United States · United States Congress · 3 June 1977

Amends the Federal Coal Mine Health and Safety Act of 1969 to increase the annual authorization of appropriations for coal mine health and safety research from $30,000,000 to $60,000,000, commencing in fiscal year 1978.

Law· HRH.R. 7558 (95th)open

An Act making appropriations for Agriculture and related agencies programs for the fiscal year ending September 30, l978, and for other purposes.

United States · United States Congress · 2 June 1977

Title I: Agricultural Programs - Appropriates specified sums for fiscal year 1978 for programs of the Department of Agriculture, relating to production, processing and marketing and to farm income stabilization. Title II: Rural Development Programs - Appropriates specified sums for fiscal year 1978 for programs of the Department of Agriculture relating to rural development assistance and to conversation. Title III: Domestic Food Programs - Appropriates specified sums for fiscal year 1978 for the Food and Nutrition Service programs of the Department of Agriculture. Title IV: International Programs - Appropriates specified sums for fiscal year 1978 for the Foreign Agricultural Service and the Public Law 480 (Food for Peace) programs of the Department of Agriculture. Title V: Related Agencies - Appropriates specified sums for fiscal year 1978 for specified programs of the Food and Drug Administration of the Department of Health, Education, and Welfare, the Commodity Futures Trading Commission, and the Farm Credit Administration. Title VI: General Provisions - Specifies limitations and prohibitions on the use of appropriations.

Bill· HRH.R. 7565 (95th)referred

Public Transportation Tax Incentive Act

United States · United States Congress · 2 June 1977

Public Transportation Tax Incentive Act -- Amends the Internal Revenue Code to allow individuals an income tax deduction for their commuting expenses on public transportation systems.

Bill· HRH.R. 7587 (95th)referred

Retirement Savings Equal Treatment Act

United States · United States Congress · 2 June 1977

Retirement Savings Equal Treatment Act - Amends the Internal Revenue Code to allow certain individuals whose employers make contributions to pension plans a deduction for their contributions to employer pension funds, and to allow a deduction to certain individuals who establish modified individual retirement plans when the employer-employee pension contributions are small.

Bill· HRH.R. 7541 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction as an expense for geological and geophysical costs in the case of wells for oil, gas, or geothermal resources and to allow a deduction as an expense for intangible drilling costs in the case of wells for geothermal resources.

United States · United States Congress · 1 June 1977

Title I: Geological and Geophysical Expenditures - Amends the Internal Revenue Code to allow a deduction for domestic geological and geophysical costs incurred while searching for oil and gas deposits. Establishes such costs as an item of tax preference. Title II: Geothermal Wells - Amends the Internal Revenue Code to allow a deduction for intangible drilling and development costs and domestic geological and geophysical costs in the case of wells drilled for geothermal steam and associated geothermal resources. Establishes such costs as items of tax preference.

Bill· HRH.R. 7534 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to authorize a tax credit for certain expenses of providing higher education.

United States · United States Congress · 1 June 1977

Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books, and supplies, incurred by the taxpayer for himself or any other individual. Limits the credit to 100 percent of the first $300 for any individual, 50 percent of the next $300, and 10 percent of the next $400. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans' benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.

Bill· HRH.R. 7509 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt certain agricultural aircraft from the aircraft use tax, to provide for the refund of the gasoline tax to the agricultural aircraft operator.

United States · United States Congress · 1 June 1977

Amends the Internal Revenue Code to exempt aircraft used primarily for agricultural operation from the excise tax on civil aircraft. Provides for the refund of the excise tax on gasoline used for farming purposes in an aircraft to the aerial applicator who purchased it.

Bill· HRH.R. 7516 (95th)referred

A bill to reduce expenditures by the Federal Government, except expenditures for national defense and national security, for the fiscal year 1978.

United States · United States Congress · 1 June 1977

Limits expenditures of the Government other than those for national defense and security for fiscal year 1978, to an amount which is five percent less less than the total of such expenditures for fiscal year 1977. Limits Government expenditures for fiscal year 1978, for compensation of officers and employees of the United States other than those whose employment is directly related to national defense and security, to an amount which is ten percent less than such expenditures for fiscal year 1977.

Bill· SS. 1610 (95th)referred

Taxpayers Attorney Fee Award Act

United States · United States Congress · 26 May 1977

Taxpayer's Attorney Fee Award Act - Authorizes the district court to award reasonable attorney's fees and costs to any prevailing taxpayer in any case in which tax liability to the United States is asserted.

Bill· HRH.R. 7462 (95th)referred

A bill to amend the Federal-Aid Highway Act of 1976 to provide an obligation limitation for fiscal year 1978.

United States · United States Congress · 26 May 1977

Amends the Federal Aid Highway Act of 1976 to establish a ceiling of $7,445,000,000 for all obligations for Federal-aid highways and highway safety construction programs for fiscal year 1978. Prohibits the Secretary of Transportation from controlling the rate of obligation of such limitation by allocation or otherwise and from controlling, by priority or otherwise, programs or projects eligible for Federal financial assistance from those funds for such programs and projects which are subject to such limitation, if such programs or projects are otherwise eligible for such assistance. Requires the Secretary to submit monthly reports to Congress on: (1) the amount of obligation by State for Federal-aid highways and the highway safety construction programs during the preceeding month; (2) the cumulative amount of obligations for each State for fiscal year 1978; and (3) the balance, as of the last day of the preceeding month, of the unobligated apportionment of each State by fiscal year.

Bill· HRH.R. 7480 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a credit against tax for amounts paid by an individual as elementary or secondary school tuition for the education of his dependent children.

United States · United States Congress · 26 May 1977

Amends the Internal Revenue Code to allow a limited credit against an individual's tax for the tuition paid by such individual to one or more eligible elementary or secondary education institutions for any of his dependents.

Bill· HRH.R. 7459 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for the cost of removal of trees required by the United States or a State or local government to be removed to prevent the spread of Dutch elm disease.

United States · United States Congress · 26 May 1977

Amends the Internal Revenue Code to allow owners of real property an income tax deduction for the reasonable expenses incurred for the removal of trees required by a government to be removed to prevent the spread of Dutch elm disease.

Bill· HRH.R. 7428 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a tax credit on houses or apartments for a portion of the real estate taxes paid or incurred by their landlords.

United States · United States Congress · 25 May 1977

Amends the Internal Revenue Code to allow an income tax credit for 25 percent of the amount of rent paid by the taxpayer which is equal to the taxpayer's proportionate share of the local and State property taxes imposed on the land and building in which his dwelling unit is located.

Bill· HRH.R. 7439 (95th)referred

Corporate Tax Reduction Act

United States · United States Congress · 25 May 1977

Corporate Tax Reduction Act - Amends the Internal Revenue Code to lower the corporate normal taxes and increase the surtax exemption.

Bill· SS. 1595 (95th)referred

A bill to prohibit any State from imposing a tax on the income derived by any individual from services in the Federal area within such State if such individual is not a resident or domiciliary of such State or of any other State which imposes a tax on income.

United States · United States Congress · 24 May 1977

Prohibits the State income taxation of individuals who work in Federal areas located within any State but do not reside in such State, or any other State which imposes an income tax.

Bill· HRH.R. 7349 (95th)referred

A bill to amend the Budgeting and Accounting Act, 1921, to affirm the authority of the Comptroller General to have access to any books, documents, papers, or records of the Department of Justice for managerial and operational as well as for fiscal reviews and evaluations.

United States · United States Congress · 23 May 1977

States that the authority of the Comptroller General to have access to documents and other materials upon request under the Budgeting and Accounting Act, 1921, shall not be limited, with respect to the Department of Justice, to materials pertaining to the receipt and expenditure of public funds but shall extend to all such materials in the possession of the Department.

Bill· HRH.R. 7358 (95th)referred

Bonnie Plan

United States · United States Congress · 23 May 1977

Bonnie Plan - Amends the Internal Revenue Code to require each spouse on a joint tax return to verify by oath or affirmation that such spouse has equal ownership, management, and control of the income, assets, and liabilities of the marriage partnership.

Bill· SS. 1577 (95th)referred

A bill to authorize appropriations for the Indian Claims Commission for fiscal year 1978; to facilitate the transfer of cases from the Indian Claims Commission to the U.S. Court of Claims.

United States · United States Congress · 20 May 1977

Authorizes appropriations of $2,250,000 for the Indian Claims Commission for fiscal year 1978. Directs the Court of Claims to determine the proper amount of attorney fees for attorneys representing Indian tribes in cases transferred from the Commission to the Court of Claims. Authorizes that Court to exercise the powers of the Commission relating to information from government departments and official records as evidence. Provides Supreme Court review by certiorari or certification for cases transferred to the Court of Claims from the Commission. Authorizes the Court of Claims to appoint up to three additional commissioners for the expeditious determination of cases transferred to it from the Commission.

Bill· SS. 1570 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a credit against tax for amounts paid by an individual as elementary or secondary school tuition for the education of his dependent children.

United States · United States Congress · 19 May 1977

Amends the Internal Revenue Code to allow a limited credit against an individual's income tax for the tuition paid by such individual to one or more eligible elementary or secondary education institutions for any of his dependents.

Law· HRH.R. 7320 (95th)open

An Act to revise miscellaneous timing requirements of the revenue laws, and for other purposes.

United States · United States Congress · 19 May 1977

Amends the Internal Revenue Code to revise the time period for payments of certain expenses to related taxpayers which qualify for deductions. Provides that the adjusted basis of property distributed by a corporation shall include all recognized gains of the distributor. Extends the time periods for making Subchapter S elections and for exchanging property in corporate liquidations with nonrecognized gains and losses in the case of involuntary conversions. Provides that the filing deadline for income tax returns by certain tax exempt organizations shall be the fifteenth of the 5th month after the taxable year. Expands the class of taxpayers qualifying as farmers or fishermen with respect to declarations of estimated tax. Shortens the period of limitations for carrybacks of the investment credit while applying the same period of limitations to carrybacks of the work incentive program and new employee credits.

Bill· HRH.R. 7315 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a tax credit with respect to housing senior citizens in the principal residence of the taxpayer.

United States · United States Congress · 19 May 1977

Amends the Internal Revenue Code to allow a limited tax credit in an amount of $250 for each individual who is at least 65 years of age before the beginning of the taxable year, whose principal place of abode during the taxable year is the principal residence of the taxpayer, and who is not a lodger with the taxpayer.

Bill· HRH.R. 7306 (95th)referred

A bill to amend the Internal Revenue Code of 1954 with respect to income earned abroad by U.S. citizens living or residing abroad.

United States · United States Congress · 18 May 1977

Amends the Internal Revenue Code to increase the tax benefits accorded income earned abroad by United States citizens by: (1) increasing the limitation on the exclusion of such income to $20,000, and to $25,000 for individuals who have lived in foreign countries for and uninterrupted period of three years; (2) allowing these individuals to claim tax credits for foreign taxes paid against the income falling within this exclusion; (3) allowing taxpayers to still claim the exclusion when they receive the income outside of the country where it was earned in order to escape foreign taxation; and (4) removing the income from the taxpayers' tax computation, thereby excluding the income from their highest, rather than their lowest income brackets. Repeals the election to forego the exclusion of such income.

Bill· HRH.R. 7276 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow individuals who have attained age 65 a refundable tax credit for property taxes paid by them on their principal residences or for a certain portion of the rent they pay for their principal residences.

United States · United States Congress · 18 May 1977

Amends the Internal Revenue Code to provide a limited, refundable tax credit to persons age 65 or over for the real property taxes, or rent they pay for their principal residences.

Bill· HRH.R. 7271 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt nonprofit volunteer firefighting or rescue organizations from the Federal excise taxes on gasoline, diesel fuel, and certain other articles and services.

United States · United States Congress · 18 May 1977

Amends the Internal Revenue Code to exempt nonprofit volunteer firefighting or rescue organizations from the excise tax on sales of special fuels, automotive parts, petroleum products, and communication services.

Bill· HRH.R. 7267 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow the deduction of the portion of certain taxes which is allocable to the construction of sewage treatment works.

United States · United States Congress · 18 May 1977

Amends the Internal Revenue Code to allow an income tax deduction for State and local property taxes that are allocable to the construction or improvement of sewage treatment works, even though such benefits tend to improve the value of the property taxed.

Bill· SS. 1544 (95th)referred

A bill to amend section 501 (c) of the Internal Revenue Code of 1954.

United States · United States Congress · 17 May 1977

Amends the Internal Revenue Code to increase the number of mutual deposit guaranty funds qualifying as tax exempt organizations and to allow such organizations to provide reserve funds for, and insure deposits in both savings and loan associations and credit unions.

Bill· SJRESS.J.Res. 53 (95th)referred

A joint resolution proposing an amendment to the Constitution to provide that, except in time of war or economic emergency declared by the Congress, expenditures of the Government may not exceed the revenues of the Government during any fiscal year.

United States · United States Congress · 17 May 1977

Constitutional Amendment - Provides that total appropriations shall not exceed estimated revenues. Authorizes the suspension of such prohibition in time of war or by a concurrent resolution passed by the Senate and the House stating that a national emergency requires such suspension.

Bill· HRH.R. 7230 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to eliminate the adjusted gross income limitation for the credit for the elderly and the joint return requirement.

United States · United States Congress · 17 May 1977

Amends the Internal Revenue Code to provide the same credit for the elderly to each eligible individual regardless of marital status. Replaces the adjusted gross income limitations for such individuals with a $2,500 earned income limitation for each eligible individual. Eliminates the joint filing requirement for married persons receiving the credit.

Bill· HRH.R. 7226 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide an additional personal exemption for certain elderly individuals whose spouses have died.

United States · United States Congress · 17 May 1977

Amends the Internal Revenue Code to provide a $750 personal exemption for taxpayers between 60 and 65 years of age, and a $500 exemption for taxpayers over the age of 65, where the taxpayer's spouse has died since the taxpayer attained the age of 55, and the taxpayer has not since married.

Bill· HRH.R. 7247 (95th)referred

A bill to amend the Internal Revenue Code to regulate and prevent multiple taxation of certain kinds of income.

United States · United States Congress · 17 May 1977

Prohibits a State from imposing a tax on income earned by a non-domiciliary State unless the income was earned in that State. Permits the State taxation of income earned by domiciliaries outside the State to the extent that such taxation exceeds the tax imposed by the State in which the income was earned.

Bill· SS. 1527 (95th)passed

An original bill to amend the Marine Protection, Research and Sanctuaries Act of 1972 to authorize appropriations to carry out the provisions of such Act for fiscal year 1978.

United States · United States Congress · 16 May 1977

Amends the Marine Protection, Research, and Sanctuaries Act of 1972 to extend through fiscal year 1978 the authorization of appropriations necessary to carry out the purposes of the Act with respect to (1) the regulation of and research pertaining to ocean dumping, and (2) the acquisition, development, and operation of marine sanctuaries.

Law· SS. 1522 (95th)open

An Act to authorize appropriations for fiscal year 1978 to carry out the Marine Mammal Protection Act of 1972.

United States · United States Congress · 16 May 1977

Amends the Marine Mammal Protection Act of 1972 to: (1) authorize appropriations for marine mammal research grants for fiscal year 1978; (2) increase the appropriations authorized for fiscal year 1977, and authorize appropriations for fiscal year 1978 to enable the Department of Commerce to carry out its functions under the Act; (3) authorize appropriations for fiscal year 1978 to enable the Department of the Interior to carry out its functions under the Act; (4) authorize appropriations for fiscal year 1978 for the operation of the Marine Mammal Commission; and (5) make unlawful the taking of whales in the fishery conservation zone of the United States.

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