1997 tax legislation: law, explanation, and analysis : Taxpayer Relief Act of 1997

Front Cover
CCH, 1997 - Law - 1248 pages
"The Taxpayer Relief Act of 1997 (Public Law 105-34) makes sweeping code changes affecting individuals, families, and investors as well as small and large businesses. Key provisions provide for capital gains reductions; child tax credits; educational incentives; savings and investment incentives; alternative minimum tax reform; and estate, gift, and generation-skipping tax reform." - [page 3].

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