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 x
... benefits under qualified plans .. 2. Adjustments to section 404 limitations 3. Excise tax on reversion of qualified plan assets to employer ..... 727 730 730 743 ...... 750 4. Excise tax on excess distributions from quali- fied ...
... benefits under qualified plans .. 2. Adjustments to section 404 limitations 3. Excise tax on reversion of qualified plan assets to employer ..... 727 730 730 743 ...... 750 4. Excise tax on excess distributions from quali- fied ...
Page 8
... benefits of low - paid workers by the amount of their social security benefits . The Act also reduces the amount of income that can be deferred from taxation using qualified cash or deferred arrangements ( sec . 401 ( k ) and 403 ( b ) ...
... benefits of low - paid workers by the amount of their social security benefits . The Act also reduces the amount of income that can be deferred from taxation using qualified cash or deferred arrangements ( sec . 401 ( k ) and 403 ( b ) ...
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... benefits ( sec . 121 of the Act and sec . 85 of the Code ) 10 Prior Law Prior law provided a limited exclusion from income for unem- ployment compensation benefits paid pursuant to a Federal or State program ( Code sec . 85 ) . If the ...
... benefits ( sec . 121 of the Act and sec . 85 of the Code ) 10 Prior Law Prior law provided a limited exclusion from income for unem- ployment compensation benefits paid pursuant to a Federal or State program ( Code sec . 85 ) . If the ...
Page 37
... benefits are excluded from gross income . Thus , an employee award is not includible in income if its fair market value , after taking into account the frequency with which similar benefits are provided by the employer to the employer's ...
... benefits are excluded from gross income . Thus , an employee award is not includible in income if its fair market value , after taking into account the frequency with which similar benefits are provided by the employer to the employer's ...
Page 96
... benefits of the credit were normalized in set- ting rates charged by the utility to customers and in reflecting op- erating results in regulated books of account ( sec . 46 ( f ) ) . The invest- ment credit was denied for public utility ...
... benefits of the credit were normalized in set- ting rates charged by the utility to customers and in reflecting op- erating results in regulated books of account ( sec . 46 ( f ) ) . The invest- ment credit was denied for public utility ...
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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 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 1987 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