2002 tax legislation: law, explanation and analysis : Job Creation and Worker Assistance Act of 2002
CCH Inc., Mar 1, 2002 - Law - 323 pages
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Act Sec additional allowed alternative minimum tax amended Code Sec amendment is effective Amendment Notes Amendments related amount annuity Archer MSA assist the reader's beginning after December carryback CCH Explanation Committee on Taxation Committee Reports corporation Creation and Worker current liability December 31 defined contribution plan depreciation deduction determined distribution Economic Growth Effective date EGTRRA eligible employees ERISA expenses gross income Growth and Tax included to assist individual itemized deductions January Job Creation Joint Committee Liberty Zone business limitation loss medical savings accounts paragraph payments percent period placed in service Present Law property placed provision is effective purposes reader's understanding related to Economic Relief Reconciliation Act securities futures contract special rule subparagraph subsection tax credit tax liability Tax Relief Reconciliation tax years beginning taxable REIT subsidiary taxable years beginning taxpayer Technical Corrections Impact Technical Explanation tion Act Worker Assistance Act York Liberty Zone