Charitable Contributions and Ministers' and Military Housing Deductions: Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, Ninety-eighth Congress, Second Session, on S. 377 and S. 2017, September 26, 1984 |
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Page 1
... allowance income , many ministers and others have been_concerned about the economic impact and equity of losing ... basic quarters al- owance and other subsistence payments of members of the uniform services , the rinciples similar to ...
... allowance income , many ministers and others have been_concerned about the economic impact and equity of losing ... basic quarters al- owance and other subsistence payments of members of the uniform services , the rinciples similar to ...
Page 54
... Basic Allowance for Quarters ( BAQ ) and Variable Housing Allowances ( VHA ) . I am advised that the proposal is being held in abeyance orly temporarily . Ostensibly , the reason pro- vided by the IRS for this result was that Revenue ...
... Basic Allowance for Quarters ( BAQ ) and Variable Housing Allowances ( VHA ) . I am advised that the proposal is being held in abeyance orly temporarily . Ostensibly , the reason pro- vided by the IRS for this result was that Revenue ...
Page 56
... basic allowance for quarters and the variable housing allowance , allow us to address the special housing needs of our military personnel in the most cost - effective manner . With separate allowances , as opposed to basic pay , the ...
... basic allowance for quarters and the variable housing allowance , allow us to address the special housing needs of our military personnel in the most cost - effective manner . With separate allowances , as opposed to basic pay , the ...
Page 57
... ALLOWANCE ( a ) IN GENERAL . - Paragraph ( 1 ) of section 265 ( denying a deduction for payment of certain expenses ... basic allowance for quarters and the variable housing allowance , allow us to address the special housing needs of ...
... ALLOWANCE ( a ) IN GENERAL . - Paragraph ( 1 ) of section 265 ( denying a deduction for payment of certain expenses ... basic allowance for quarters and the variable housing allowance , allow us to address the special housing needs of ...
Page 58
... basic pay of our service people to correct the damage that would be done to their total compensa tion package ... allowance by his church . Under section 107 of the In- ternal Revenue Code this allowance is excludable from the minister's ...
... basic pay of our service people to correct the damage that would be done to their total compensa tion package ... allowance by his church . Under section 107 of the In- ternal Revenue Code this allowance is excludable from the minister's ...
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Common terms and phrases
Albany County allocable amendment American amount apply basic allowance Bob Packwood Chairman Charitable Contributions Law charitable deduction charitable giving charitable organizations clergy CONABLE Congress costs Debt Management deduction for nonitemizers DOLE effect enactment epilepsy estate taxes exempt expenses Federal Finance Committee gifts Goodwill Industries gross income HELMS impact incentive income tax increase individuals interest and real interest and taxes Internal Revenue Code Internal Revenue Service issue itemize deductions Junior League legislation ment military compensation military personnel ministers mortgage interest parsonage percent permanent PRESIDING OFFICER Prison Fellowship private sector initiative programs proposed revenue ruling real estate taxes received rental allowance Revenue Ruling 83-3 section 107 Senator MOYNIHAN Senator PACKWOOD September 26 statement Subcommittee on Taxation subsistence tax advantage tax benefit tax deductions tax treatment tax-free taxable Taxation and Debt taxpayers Thank tion Treasury uniformed services United veterans voluntary volunteers
Popular passages
Page 59 - Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. The PRESIDING OFFICER. Without objection, it is so ordered.
Page 267 - Mr. President, I suggest the absence of a quorum. The PRESIDING OFFICER. The clerk will call the roll. The legislative clerk proceeded to call the roll. Mr. BENTSEN. Mr. President, I ask unanimous consent that the order for the quorum call be rescinded.
Page 61 - I move to lay that motion on the table. The motion to lay on the table was agreed to.
Page 96 - Philadelphia Yearly Meeting of the Religious Society of Friends Polish National Catholic Church of America Presbyterian Church (USA) Progressive National Baptist Convention, Inc. Reformed Church in America...
Page 9 - In the case of a minister of the gospel, gross Income does not Include — (1) The rental value of a home furnished to him as part of his compensation; or (2) The rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home.
Page 97 - America Friends United Meeting General Convention The Swedenborgian Church Greek Orthodox Archdiocese of North and South America Hungarian Reformed Church in America Lutheran Church in America Moravian Church in America National Baptist Convention of America National Baptist Convention, USA, Inc. Orthodox Church in America Philadelphia Yearly Meeting of the Religious Society of Friends Polish National Catholic Church of America The Presbyterian Church in the United States Progressive National Baptist...
Page 59 - The PRESIDING OFFICER. The question is on agreeing to the amendment of the Senator from Nebraska. The amendment was agreed to.
Page 101 - Private philanthropy plays a special and vital role in our society. Beyond providing for areas into which government cannot or should not advance (such as religion), private philanthropic organizations can be uniquely qualified to initiate thought and action, experiment with new and untried ventures, dissent from prevailing attitudes, and act quickly and flexibly.
Page 96 - African Methodist Episcopal Church African Methodist Episcopal Zion Church American Baptist Churches in the USA The...
Page 105 - It is a pleasure to be here today and to have the opportunity to discuss...