A Complete Guide to the Omnibus Budget Reconciliation Act of 1990: Tax ProvisionsMaxwell Macmillan, 1990 - Budget |
Contents
Tax Changes for HigherIncome Individuals 1 | 263 |
Alternative Minimum Tax Changes 10 | 273 |
Paragraph | 278 |
Copyright | |
29 other sections not shown
Common terms and phrases
89 OBRA acquisition Act Sec added by section adjusted allocated allowed alternative minimum tax amends IRC amount apply assets benefit bill calendar carryback conference agreement December 31 deduction depletion distribution Effective date Sec election employee enhanced oil recovery exceed excise tax exemption expenditures explanation Footnote IRC foreign corporation fuel gallon gift tax gross income increase interest Internal Revenue Code issue italics in IRC itemized deductions liability for tax limitation loss Matter in italics OBRA 90 paid paragraph partnership payment percent percentage periods ending person placed in service preferred stock premiums produced purchase purposes of determining qualified regulations reinsurance relating repealed respect Secretary Special rules struck subparagraph subsection taken into account tax for periods tax imposed tax years beginning taxable income taxable years beginning taxpayer term text of Committee tion trade or business transaction transfer transferor treated