General Explanation of the Tax Reform Act of 1986: (H.R. 3838, 99th Congress; Public Law 99-514)U.S. Government Printing Office, 1987 - 1379 pages |
From inside the book
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Page 625
... elective deferral under cash or deferred ar- rangements are substantially higher ( even after the reductions in ... deferrals under cash or deferred arrangements and tax - sheltered annuities reduced the prior concern that individuals in ...
... elective deferral under cash or deferred ar- rangements are substantially higher ( even after the reductions in ... deferrals under cash or deferred arrangements and tax - sheltered annuities reduced the prior concern that individuals in ...
Page 629
... elective contributions ( such as elective deferrals under a qualified cash or deferred ar- rangement ) are treated as employer contributions . The determination of whether an individual is an active partici- pant or whether amounts are ...
... elective contributions ( such as elective deferrals under a qualified cash or deferred ar- rangement ) are treated as employer contributions . The determination of whether an individual is an active partici- pant or whether amounts are ...
Page 633
... elective deferrals that may be made by the group of highly compensated employees . This limit depends ( in part ) on the level of elective deferrals by nonhighly compensated employees . Under prior law , an employee was considered ...
... elective deferrals that may be made by the group of highly compensated employees . This limit depends ( in part ) on the level of elective deferrals by nonhighly compensated employees . Under prior law , an employee was considered ...
Page 634
... elective deferrals Under present and prior law , elective deferrals under a qualified cash or deferred arrangement are subject to the overall limits on contributions to a defined contribution plan ( sec . 415 ( c ) ) . Thus , the sum of ...
... elective deferrals Under present and prior law , elective deferrals under a qualified cash or deferred arrangement are subject to the overall limits on contributions to a defined contribution plan ( sec . 415 ( c ) ) . Thus , the sum of ...
Page 635
... elective deferrals In general Under the Act , the maximum amount that an employee can elect to defer for any taxable ... elective deferrals , each employer may make additional contributions on behalf of any employee to the extent that ...
... elective deferrals In general Under the Act , the maximum amount that an employee can elect to defer for any taxable ... elective deferrals , each employer may make additional contributions on behalf of any employee to the extent that ...
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Common terms and phrases
Act provides adjusted allocated allowed alternative minimum tax amount annuity assets basis benefits cafeteria plan capital gain Congress believed Congress intended contract contributions costs coverage December 31 deduction depreciation determined distribution dividends Effective Date elective deferrals eligible ESOP example excess excludable expenses Explanation of Provision Finance foreign tax foreign tax credit gross income H.Rep highly compensated employees income tax incurred individual interest Internal Revenue Service investment itemized deductions LIFO limitation line of business loan ment method million in 1989 minimum tax ordinary income paid participant partnership payments percent percentage period placed in service prior and present prior law qualified cash qualified plan real property reflects this intent REIT REMIC rental respect shareholders standard deduction statute reflects tax credit tax liability tax purposes tax-exempt taxable income taxable years beginning taxpayer technical correction tion trade or business Treasury treated