Explanation of H.R. 2775 Relating to Additional Tax Simplification Jcs-11-91
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In our eReader you can find the full English version of the book. Read Explanation of H.R. 2775 Relating to Additional Tax Simplification Jcs-11-91 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 Explanation of H.R. 2775 Relating to Additional Tax Simplification Jcs-11-91
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Issuers of State and local government bonds must satisfy numer- us other requirements, including arbitrage restrictions (for all Lich bonds) and annual State volume limitations (for most private ctivity bonds) for the interest on their bonds to be excluded from ross income.
. Provisions of the bill a. Repeal of unrelated and disproportionate use limit (sec.
201 of the bill and sec. 141(b) of the Code) Present Law Bonds issued by States and local governmental units are private ctivity bonds if (...1) more than ten percent of the proceeds of the isue of which they are part satisfy a private business use and pay- lent test or (2) more than five percent ($5 million, if less) of the roceeds are used to finance loans to persons other than States or )eal governments. The ten-percent private business limits are re- uced to five percent in the case of certain use that is unrelated to governmental use also being financed with the proceeds of the 5sue (the "unrelated and disproportionate use limit").
What to read after Explanation of H.R. 2775 Relating to Additional Tax Simplification Jcs-11-91?
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:
Issuers of State and local government bonds must satisfy numer- us other requirements, including arbitrage restrictions (for all Lich bonds) and annual State volume limitations (for most private ctivity bonds) for the interest on their bonds to be excluded from ross income.
. Provisions of the bill a. Repeal of unrelated and disproportionate use limit (sec.
201 of the bill and sec. 141(b) of the Code) Present Law Bonds issued by States and local governmental units are private ctivity bonds if (...1) more than ten percent of the proceeds of the isue of which they are part satisfy a private business use and pay- lent test or (2) more than five percent ($5 million, if less) of the roceeds are used to finance loans to persons other than States or )eal governments. The ten-percent private business limits are re- uced to five percent in the case of certain use that is unrelated to governmental use also being financed with the proceeds of the 5sue (the "unrelated and disproportionate use limit").
What to read after Explanation of H.R. 2775 Relating to Additional Tax Simplification Jcs-11-91?
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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