Decisions on the Tax Reform Bill of 1975 Corresponding to Sections of Draft Bill |
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accelerated deductions accelerated depreciation accumulated addition adjusted gross income agreed to provide allocated allowed apply LAL artificial losses beginning after December capital gains China Trade Act committee agreed committee decided costs crops December 31 decision declaratory judgment deducted currently DISC benefits earned eliminate employees equipment leasing exceed exemption expenses attributable extent farm operations film foreign corporations foreign tax credit foreign trusts income tax intangible drilling Internal Revenue Service Investment in U.S. IRS determines itemized deduction joint return less-developed country corporations loan married couples military disability minimum tax nonfarm income options granted ordinary income paid or incurred partner partnership payments percent period player contracts Possessions corporations preference income present law provision purchase Qualified stock options recapture received related income repeal revised September 23 standard deduction summons Tax Court tax return preparer taxable income taxable years beginning termination assessment tion TITLE trade or business U.S. Congress U.S. tax United vacation home withholding