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ACCELERATION OF CERTAIN PREVIOUSLY ENACTED TAX REDUCTIONS
DEPRECIATION AND EXPENSING PROVISIONS
CAPITAL GAINS AND DIVIDENDS PROVISIONS
1 other sections not shown
adjusted basis Agreement The conference alternative minimum tax amendment and sec Amendment The Senate amount assets beginning after December Bill No provision capital gain carryback child credit child tax credit Code conference agreement date of enactment date-The Senate amendment debt December 31 determined distribution dividends received economic substance Effective date-The Senate election eligible employee excise tax FASIT Federal fiscal foreign corporation gross income House Bill include the Senate income tax rate increased interest itemized deductions joint return loss paid paragraph partnership payment penalty percent period person placed in service Present Law provision is effective purposes qualified dividend regular income tax regulations REIT relating reportable transaction residency respect Secretary Senate amendment provision shareholders standard deduction subparagraph substantial tax liability tax return tax shelters taxable REIT subsidiary taxable years beginning taxpayer trade or business Treasury treated trust U.S. tax underpayment understatement