Publisher's Synopsis
Excerpt from Description of Proposals Relating to the Federal Income Tax Treatment of Certain Intangible Property (H. R. 3035, H. R. 1456, and H. R. 563): Scheduled for Hearings Before the Committee on Ways and Means on October 2 and 29, 1991
The House Committee on Ways and Means has scheduled public hearings on October 2 and 29, 1991, on proposals relating to the Federal income tax treatment of certain intangible property. This pamphlet,1 prepared by the staff of the Joint Committee on Tax ation, provides a description of present-law tax rules and the three bills listed for the hearing (hr. 3035, hr. 1456, and hr. And a discussion of issues related to the Federal income tax treatment of intangible property and to these bills.
Part I of the pamphlet is a summary of present law and the three bills listed for the hearing. Part II provides a more detailed description of the present-law tax rules relating to intangible assets and background on such tax rules and related executive and judi cial interpretations. Part III provides a more detailed description of the three bills: hr. 3035 (introduced by Chairman Rostenkowski); hr. 1456 (introduced by Mr. Vander Jagt, Mr. Anthony, and Mrs. Kennelly); and hr. 563 (introduced by Mr. Donnelly). Part IV pro vides a discussion of issues related to the Federal income tax treat ment of intangible assets and the three bills.
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