Description of Miscellaneous Tax Proposals : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 12, 1989 Jcx-62-89
Description of Miscellaneous Tax Proposals : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 12, 1989 Jcx-62-89
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In our eReader you can find the full English version of the book. Read Description of Miscellaneous Tax Proposals : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 12, 1989 Jcx-62-89 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Description of Miscellaneous Tax Proposals : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 12, 1989 Jcx-62-89
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Effective Date The proposals would be effective as if included in the Tax Reform Act of 1986.
-7- d. Additional transitional relief from disallowance of interest received on debt used to purchase or carry tax-exempt obligations used to finance national headquarters of certain exempt organizations Present Law The Tax Reform Act of 1986 denied banks, thrift institutions, and other financial institutions a deduction for that portion of the taxpayer's otherwise allowable interest expense that is al...locable to tax-exempt obligations acquired by the taxpayer after August 7, 1986. In the case of tax-exempt obligations acquired by the taxpayer after December 31, 1982, and before August 8, 1986, only a percentage (generally 20 percent) of such portion of the otherwise allowable interest expense is disallowed.
The Internal Revenue Service has taken the position that the waiver by a debt holder of an interest rate adjustment clause is treated as an exchange of the obligations for newly issued debt obligations.
What to read after Description of Miscellaneous Tax Proposals : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 12, 1989 Jcx-62-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Effective Date The proposals would be effective as if included in the Tax Reform Act of 1986.
-7- d. Additional transitional relief from disallowance of interest received on debt used to purchase or carry tax-exempt obligations used to finance national headquarters of certain exempt organizations Present Law The Tax Reform Act of 1986 denied banks, thrift institutions, and other financial institutions a deduction for that portion of the taxpayer's otherwise allowable interest expense that is al...locable to tax-exempt obligations acquired by the taxpayer after August 7, 1986. In the case of tax-exempt obligations acquired by the taxpayer after December 31, 1982, and before August 8, 1986, only a percentage (generally 20 percent) of such portion of the otherwise allowable interest expense is disallowed.
The Internal Revenue Service has taken the position that the waiver by a debt holder of an interest rate adjustment clause is treated as an exchange of the obligations for newly issued debt obligations.
What to read after Description of Miscellaneous Tax Proposals : Scheduled for a Hearing Before the Subcommittee On Select Revenue Measures of the Committee On Ways And Means On October 12, 1989 Jcx-62-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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