Analysis of the Taxpayer Relief Act of 1997 and the Impact on International Operations

Analysis of the Taxpayer Relief Act of 1997 and the Impact on International Operations PDF Author: Alisa Leathers
Publisher:
ISBN:
Category : Commercial law
Languages : en
Pages :

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Analysis of the Taxpayer Relief Act of 1997 and the Impact on International Operations

Analysis of the Taxpayer Relief Act of 1997 and the Impact on International Operations PDF Author: Alisa Leathers
Publisher:
ISBN:
Category : Commercial law
Languages : en
Pages :

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Book Description


The Taxpayer Relief Act 1997

The Taxpayer Relief Act 1997 PDF Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 204

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Book Description
The Taxpayer Relief Act of 1997 is now law. What are these new tax changes? How will they affect businesses and individuals? This comprehensive guide answers these critical questions and more, with a thorough review of the principal provisions of the legislation and how they will impact everything from capital gains and estimated taxes to IRAs, estates, gifts, and trusts. The experts at Coopers & Lybrand have harnessed the detailed analytical and interpretative skills their clients depend on to give CPAs, financial planners, and consumers the vital information they need to navigate these complex provisions with confidence. Inside you'll find: Indispensable planning tools for capitalizing on opportunities and minimizing negative consequences of the tax act Observations, examples, and tips—crucial hands-on help for working with the new rules Easy-reference charts and tables with instant summaries of key information Effective dates of tax law changes—essential data for successful planning And much more.

1997 Tax Legislation

1997 Tax Legislation PDF Author:
Publisher: CCH Incorporated
ISBN:
Category : Law
Languages : en
Pages : 1254

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Book 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].

RIA's Complete Analysis of the Taxpayer Relief Act of 1997 (and Other Budget Tax Provisions)

RIA's Complete Analysis of the Taxpayer Relief Act of 1997 (and Other Budget Tax Provisions) PDF Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1836

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Book Description
The book contains RIA's complete analysis of H.R. 2014, the Taxpayer Relief Act of 1997 ('97 Act), and of the tax provisions of both H.R. 2015, the Balanced Budget Act of 1997, and of H.R. 1226, the Taxpayer Browsing Protection Act (Privacy Act). It also contains the text of the Internal Revenue Code sections that were amended by any of these Acts, and committee reports relating to the above tax provisions.

Economic Analysis of the Taxpayer Relief Act of 1997

Economic Analysis of the Taxpayer Relief Act of 1997 PDF Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 85

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Analysis of the 1997 Tax Law

Analysis of the 1997 Tax Law PDF Author: Neil E. Harl
Publisher:
ISBN:
Category : Farmers
Languages : en
Pages : 26

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Income Averaging

Income Averaging PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income averaging
Languages : en
Pages : 8

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General Explanation of Tax Legislation Enacted in ...

General Explanation of Tax Legislation Enacted in ... PDF Author:
Publisher: Government Printing Office
ISBN:
Category : Law
Languages : en
Pages : 652

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Book 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.

Tax Withholding and Estimated Tax

Tax Withholding and Estimated Tax PDF Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 48

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Tax Policy, Leverage and Macroeconomic Stability

Tax Policy, Leverage and Macroeconomic Stability PDF Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498345204
Category : Business & Economics
Languages : en
Pages : 78

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Book Description
Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.