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2001 Act provides adjusted gross income allocation allowed alternative minimum tax amended by Act amended Code Sec amendment applies annuity applies to estates applies to tax beginning after December beneficiary bracket carryover basis CCH Explanation Committee Report H.R. compensation conference agreement Conference Committee Report death tax decedent's decedents dying December 31 defined contribution plan determined distribution Economic Growth education IRA Effective date elective deferrals eligible employee enacted Act Sec estate tax estates of decedents generation-skipping transfer tax gift tax Growth and Tax income tax individual itemized deductions joint return paragraph participant payment percent phaseout present law provisions and amendments purposes qualified plan qualified tuition refund Relief Act Impact Relief Reconciliation Act repeal retirement plan rollover Roth IRA rules standard deduction subparagraph subsection Sunset provision surviving spouse tax credit tax liability tax rate Tax Relief Act Tax Relief Reconciliation tax years beginning taxable income thereafter be applied tion trust