Congress has spent a busy week raising taxes and cutting domestic and military spending to get within its federal budget guidelines. Although all are subject to change, here are the major provisions of the three-year, $98.5 billion tax increase passed early yesterday by the Senate, the fiscal 1983, $177 billion defense authorization bill nearing passage in the House and the three-year, $12.3 billion domestic spending cut package recommended by the Senate Budget Committee. Senate Tax Bill
* Automatic 10 percent withholding of interest and dividend income for tax purposes, excluding the poor, elderly and those with investment income of less than $100 a year.
* Doubling of cigarette taxes from 8 to 16 cents a pack for three years.
* A 50 percent reduction in allowable business meal deductions, except when traveling, when the full cost of the meals can be deducted.
* Reduction of the holding period for capital gains, which are taxed at a maximum rate of 20 percent, compared with a maximum rate of 50 percent for regular income, from one year to six months.
* Increased telephone service tax from the 1 to 2 percent next fiscal year and 3 percent in fiscal 1984 and 1985.
* Reduced tax deduction for medical expenses by increasing the trigger from 3 percent of adjusted gross income to 7 percent.
* Stiffer minimum tax for individuals to reduce wealthy individuals' ability to shelter their income.
* Increased airline ticket tax from 5 to 8 percent along with several other increases affecting general and commerical aviation.
* Higher employer contributions to the unemployment compensation fund.
* Accelerated corporate tax payments.
* Modification of the "safe harbor" tax leasing provision of last year's tax-cut bill that permits unprofitable companies to sell their unused investment tax credits to profitable firms to reduce their tax liabilities.Defense Authorization Bill
* Provision of $2.6 billion for development of MX missiles.
* Elimination of $54 million for production of nerve gas bombs and artillery shells.
* Funding of $4 billion for 100 B1B bombers.
* Provision of $860 million for 50 C5B cargo aircraft.
* Funding of $6.8 billion for another CVN nuclear carrier. Domestic Spending Cuts
* A 4 percent ceiling on cost- of-living increases in retirement benefits for 3 million federal civilian and military retirees.
* Reduction of $13.3 billion in Medicare benefits.
* Reduction of $2.5 billion in food stamp benefits.
* Reduction of $560 million in veterans' benefits.
* Addition of a 0.5 percent mortgage fee for VA housing loans.