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Tax Changes for HigherIncome Individuals
Alternative Minimum Tax Changes
Major Expansion for Earned Income Credit
32 other sections not shown
89 OBRA Act Sec added by section adjusted allocated allowed alternative minimum tax amends IRC amortization amount apply assets bill calendar carryback clause conference agreement December 31 deduction depletion distribution effect on ll-5-90 Effective date Sec election employee ending after ll-5-90 enhanced oil recovery ethanol fuel exceed excise tax exemption expenditures explanation Footnote IRC foreign corporation fuel gallon gift tax gross income increase interest issue italics in IRC itemized deductions liability for tax loss Matter in italics OBRA 90 paid paragraph partnership payment percent percentage periods ending person placed in service preferred stock premiums produced qualified regulations reinsurance relating repealed respect Secretary Senate amendment Special rules struck subparagraph subsection taken into account tax for periods tax imposed tax years beginning taxable income taxable years beginning taxpayer term text of Committee tion trade or business transfer transferor treated