General plan for IRS implementation of Public Law 98-369: the Deficit Reduction Act of 1984
Internal Revenue Service, Legislative Affairs Division, 1984 - Business & Economics - 357 pages
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Determination of Issue Price in the case of Certain Debt
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Act sec allocation amount apply assets beginning after December benefits BL Effective bonds CC:LH Code computer programs and-or contract December 31 deduction distributions dividends Effective Primary Completion election employee excise tax exemption Federal FH FP filing foreign corporation gross income HS Effective Income Tax instructions to reflect insurance company interest Internal Revenue Service investment IRC section Issue a Tax Issue proposed regulations July 18 limitation loan loss Number OP-EX option ordinary income partnership payments penalty Percent PH PH PH PH S FP procedures to reflect programs and-or procedures provision qualified real property refund relating Revise computer programs Revise Form Revise IRH Revise publications 17 Revise the following RK Effective Date RK Revise Section Section Section Separate Instructions special rule spouse tax credit tax shelter tax-exempt taxable years beginning taxable years ending taxpayer TEFRA transactions transfer transitional rule Treasury treated treatment TYBA