General Explanation of Tax Legislation Enacted in ...

Description

 JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law.

This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law.

For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document.

In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.

Get the book

Amazon.com

Search the book

eBay.com

Search the book

Similar books

• 

  1.00-2.13

  By Thomas Lee Hazen, Philip McBride Johnson

  1.00-2.13

• 

  Manual of the Law of Income Tax in Australia

  By Kevin William Ryan

  Kevin William Ryan.

• 

  Identifying and Quantifying Rates of State Motor Fuel Tax Evasion

  By National Cooperative Highway Research Program, Mark R. Weimar

  Addanki, S., Cohen, Y., and Dunbar, F. Gasoline Tax Evasion. National Economic Research Associates. Washington, D.C., January 1987. Alderman, Pam, North Carolina Motor Fuel Tax of the Department of Revenue. Personal communication ...

• 

  Civil Tax Procedure

  By Jerome Borison, Steve R. Johnson, David Maurice Richardson

  For excellent discussions, see Nathan Clukey, Benefits of Shifting the Burden of Proof to the IRS Are Limited, 1999 Tax Notes Today 20-136 (Feb. 1, 1999); Steve R. Johnson, The Danger of Symbolic Legislation: Perceptions and Realities ...

• 

  涉税违法典型案例剖析及防范对策

  By 李鹏, 樊文强, 金烜

  全书分八章，以大量翔实的案例真实再现了偷税、骗税、抗税、欠税、发票犯罪和职务犯罪等各种涉税违法犯罪的手段。

• 

  West's Federal Taxation: Corporations, Partnerships, Estates and Trusts

  By William H. Hoffman, James Emanuel Smith

  Corporations, Partnerships, Estates and Trusts William H. Hoffman, William A. Raabe, James Emanuel Smith Fenton. Decedent M N o P $ 900,000 $ 700,000 $ 800,000 $ 1,100,000 200,000 Taxable estate Taxable gift made in : 1980 1981 1982 ...

• 

  Taxation: Law, Planning, and Policy

  By Michael A. Livingston, David S. Gamage

  Law, Planning, and Policy Michael A. Livingston, David S. Gamage ... as seen in the following case: KNAPP V. COMMISSIONER United States Court of Appeals, Second Circuit 867 F.2d 749 (1989) WINTER, CIRcUIT JUDGE: Appellants Charles and ...

• 

  National Security Law

  By Robert F. Turner, John Norton Moore

  Rosalyn HIGGINS , 2 UNITED NATIONS PEACEKEEPING 93-149 ( 1970 ) . 62. Rosalyn Higgins , 3 UNITED Nations PEACEKEEPING 1-470 ( 1980 ) . 63. ROSALYN HIGGINS , 4 UNITED NATIONS PEACEKEEPING 77-419 ( 1981 ) . 64. S.C. Res .

• 

  Asset Protection Strategies: Tax and legal aspects

  By Lewis D. Solomon, Lewis J. Saret

  Asset Protection Strategies: Tax and legal aspects

• 

  West's Federal Tax Research

  By William A. Raabe, Gerald E. Whittenburg, John C. Bost

  This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, FEDERAL TAX RESEARCH extensively covers computer-oriented research tools...