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 |
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Page 73
... respect to medical deduc- tions for lodging costs away from home ( sec . 213 ( d ) ( 2 ) ( B ) ) . This rule applies only with respect to expenses relating to travel by a taxpayer or by a person associated with the taxpayer ( e.g. , a ...
... respect to medical deduc- tions for lodging costs away from home ( sec . 213 ( d ) ( 2 ) ( B ) ) . This rule applies only with respect to expenses relating to travel by a taxpayer or by a person associated with the taxpayer ( e.g. , a ...
Page 105
... respect to all such prop- erty . The mid - quarter convention , however , applies only to proper- ty subject to the ... respect to which an Executive Order is in effect because the country maintains trade restrictions or en- gages in ...
... respect to all such prop- erty . The mid - quarter convention , however , applies only to proper- ty subject to the ... respect to which an Executive Order is in effect because the country maintains trade restrictions or en- gages in ...
Page 134
... respect to a product , etc. but are met with respect to one or more elements thereof , the term busi- ness component means the most significant set of elements of such product , etc. with respect to which all requirements are met . Thus ...
... respect to a product , etc. but are met with respect to one or more elements thereof , the term busi- ness component means the most significant set of elements of such product , etc. with respect to which all requirements are met . Thus ...
Page 161
... respect to the units in all buildings placed- in - service up to that time within 12 months of the date the second or subsequent building is placed in service.17 The project must comply with this expanded requirement continuously ...
... respect to the units in all buildings placed- in - service up to that time within 12 months of the date the second or subsequent building is placed in service.17 The project must comply with this expanded requirement continuously ...
Page 198
... respect to properties located out- side the United States are recovered ( 1 ) over a 10 - year straight - line amortization schedule , beginning in the year the costs are paid or incurred , or ( 2 ) at the taxpayer's election , by ...
... respect to properties located out- side the United States are recovered ( 1 ) over a 10 - year straight - line amortization schedule , beginning in the year the costs are paid or incurred , or ( 2 ) at the taxpayer's election , by ...
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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