1997 Tax Legislation: Law, Explanation, and Analysis : Taxpayer Relief Act of 1997
- ISBN-10
- 0808001523
- ISBN-13
- 9780808001522
- Pages
- 1248
- Language
- English
- Published
- 1997
- Publisher
- CCH
Description
"The Taxpayer Relief Act of 1997 (Public Law 105-34) makes sweeping code changes affecting individuals, families, and investors as well as small and large businesses. Key provisions provide for capital gains reductions; child tax credits; educational incentives; savings and investment incentives; alternative minimum tax reform; and estate, gift, and generation-skipping tax reform."--Page [3].
