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 42
... Act or are made to nondegree candidates ( up to the amount excludable under prior law ) . A technical amendment may be needed so that the statute reflects this intent . ing to prepare students for gainful employment in a recognized 42.
... Act or are made to nondegree candidates ( up to the amount excludable under prior law ) . A technical amendment may be needed so that the statute reflects this intent . ing to prepare students for gainful employment in a recognized 42.
Page 80
... rule for meals and entertainment expenses , if applicable to the expense ) , and subject to the two - percent floor provided by the Act.57 54 A technical correction may be necessary so that the statute reflects this intent . Such a ...
... rule for meals and entertainment expenses , if applicable to the expense ) , and subject to the two - percent floor provided by the Act.57 54 A technical correction may be necessary so that the statute reflects this intent . Such a ...
Page 124
... Section 48 ( d ) election A taxpayer in whose hands property qualifies for transitional relief can make an election ... statute reflects this intent . 15b It should be noted that the Statement of Managers for the depreciation provisions ...
... Section 48 ( d ) election A taxpayer in whose hands property qualifies for transitional relief can make an election ... statute reflects this intent . 15b It should be noted that the Statement of Managers for the depreciation provisions ...
Page 155
... statute reflects this intent and the intent of Congress that such an election would be binding on the taxpayer and all successors in inter- est . 6 Congress intended that the election to determine the credit percentage at the time a ...
... statute reflects this intent and the intent of Congress that such an election would be binding on the taxpayer and all successors in inter- est . 6 Congress intended that the election to determine the credit percentage at the time a ...
Page 158
... reflects the proportionate benefit to be derived , directly or indirectly ... regulations treating a group of units as a separate new building . Where rehabilitation ... statute reflects this intent . 10 See , below , in the case of ...
... reflects the proportionate benefit to be derived , directly or indirectly ... regulations treating a group of units as a separate new building . Where rehabilitation ... statute reflects this intent . 10 See , below , in the case of ...
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Common terms and phrases
Act provides addition adjusted allocated allowed alternative minimum tax amount annuity assets basis benefits cafeteria plan capital gain computing Congress believed Congress intended contract contributions costs coverage December 31 deduction depreciation determined disallowed distribution dividends Effective Date elective deferrals eligible ESOP example excess excludable expenses Explanation of Provision Finance foreign tax credit gross income H.Rep highly compensated employees income tax incurred individual interest Internal Revenue Service itemized deductions legislative background LIFO limitation line of business loan ment method million in 1989 minimum tax ordinary income paid partnership payments percent percentage period placed in service present law prior and present prior law qualified cash qualified plan real property reflects this intent REIT REMIC rental respect shareholders special rule standard deduction statute reflects tax liability tax purposes tax-exempt taxable years beginning taxpayer technical correction tion trade or business Treasury treated