Internal Revenue Cumulative Bulletin, Volume 3Department of the Treasury, Internal Revenue Service, 2001 |
From inside the book
Results 1-5 of 31
Page 10
... CHILDREN Sec . 201. Modifications to child tax credit . Sec . 202. Expansion of ... child care assistance . TITLE III - MARRIAGE PENALTY RELIEF Sec . 301 ... qualified tuition programs . Subtitle B - Educational Assistance Sec . 411 ...
... CHILDREN Sec . 201. Modifications to child tax credit . Sec . 202. Expansion of ... child care assistance . TITLE III - MARRIAGE PENALTY RELIEF Sec . 301 ... qualified tuition programs . Subtitle B - Educational Assistance Sec . 411 ...
Page 19
... child with special needs , the amount of the qualified adoption expenses paid or incurred by the taxpayer , and " ( B ) in the case of an adoption of a child with special needs , $ 10,000 . " . ( 2 ) ADOPTION ASSISTANCE PROGRAMS ...
... child with special needs , the amount of the qualified adoption expenses paid or incurred by the taxpayer , and " ( B ) in the case of an adoption of a child with special needs , $ 10,000 . " . ( 2 ) ADOPTION ASSISTANCE PROGRAMS ...
Page 22
... CHILD CARE CREDIT . " ( a ) IN GENERAL . - For purposes of section 38 , the employer- provided child care credit determined under this section for the taxable year is an amount equal to the sum of " ( 1 ) 25 percent of the qualified child ...
... CHILD CARE CREDIT . " ( a ) IN GENERAL . - For purposes of section 38 , the employer- provided child care credit determined under this section for the taxable year is an amount equal to the sum of " ( 1 ) 25 percent of the qualified child ...
Page 23
... qualified child care facility with respect to a taxpayer unless- " ( i ) enrollment in the facility is open to ... QUALIFIED CHILD CARE RESOURCE AND REFERRAL EXPENDITURE.- " ( A ) IN GENERAL . - The term ' qualified child care resource ...
... qualified child care facility with respect to a taxpayer unless- " ( i ) enrollment in the facility is open to ... QUALIFIED CHILD CARE RESOURCE AND REFERRAL EXPENDITURE.- " ( A ) IN GENERAL . - The term ' qualified child care resource ...
Page 24
... qualified child care facility . " ( B ) CHANGE IN OWNERSHIP.— " ( i ) IN GENERAL . - Except as provided in clause ( ii ) , the disposition of a taxpayer's interest in a quali- fied child care facility with respect to which the credit ...
... qualified child care facility . " ( B ) CHANGE IN OWNERSHIP.— " ( i ) IN GENERAL . - Except as provided in clause ( ii ) , the disposition of a taxpayer's interest in a quali- fied child care facility with respect to which the credit ...
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Common terms and phrases
adjusted gross income AGREEMENT The conference allocation alternative minimum tax amended by adding amended by striking amended to read AMENDMENT The Senate annuity basis beginning after December beneficiary calendar child tax credit clause conference agreement follows corporation decedent's decedents dying December 31 deduction defined contribution plan defined in section determined distribution earned income effective date EFFECTIVE DATE.-The amendments elective deferrals eligible employer plan end the following estate tax exclusion GENERAL.-Section GENERAL.-The generation-skipping transfer tax gift tax income tax rate increase Internal Revenue Code itemized deductions joint return liability ment participant payment pension plan percent person plan amendment plan years beginning PRESENT LAW purposes qualified child rate bracket read as follows regular income tax repeal respect retirement plan rollover Roth IRA Secretary section 457 plan section shall apply Senate amendment Settlement Trust special rule subparagraph subsection tax-exempt taxable income taxable years beginning taxpayer tion Treasury treated