1997 tax legislation: law, explanation, and analysis : Taxpayer Relief Act of 1997
"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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adding Code Sec adjustment alternative minimum tax amended Code Sec amendment applies Amendment Notes Act amount annuity applies to tax assets Background basis beginning after December beneficiary bonds Business Job Protection capital gain carryback CCH Explanation Committee Report contract contributions controlled foreign corporation date of enactment decedent December 31 deduction defined in section determined distribution dividends Effective date electing large partnership eligible employee empowerment zone estate tax excise tax exemption filing foreign corporation foreign tax credit gift tax gross income included individual interest Job Protection Act Law at 11 limitation mark-to-market Notes Act Sec paid paragraph partner payment percent prior law purposes qualified real property refund regulations REIT Report at 11 respect Roth IRA sale or exchange securities shareholders SIMPLE IRA Small Business Job spouse subparagraph subsection tax years beginning tax years ending taxable income Taxpayer Relief Act tion trade or business transaction transfer treated trust