Revenue Reconciliation Act of 1997 (as reported by the Committee on Finance): S. 949 (including cost estimate of the Congressional Budget Office)
U.S. G.P.O., 1997 - Business & Economics - 376 pages
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Explanation of the Bill
Deduction for student loan interest sec 202 of the bill
29 other sections not shown
adjusted alternative minimum tax amount annuity assets basis beneﬁciary beneﬁt bill and sec bill provides capital gain carryback Change The Committee Code Committee believes constructive sale contract contributions date of enactment Date The provision decedent’s December 31 deduction deﬁned deﬁnition determined distribution dividend Effective Date election eligible employee entity estate tax excise tax exclusion exemption Explanation of Provision Federal ﬁle ﬁling ﬁnance ﬁrst ﬂight foreign corporation foreign tax credit gift tax gross income income tax individual individual’s interest Internal Revenue Service investment itemized deductions limitations mark-to-market ment modiﬁcations paid partner payments percent period PFIC Present Law proﬁts provision is effective Provision The bill qualiﬁed Reasons for Change REIT respect shareholder SIMPLE IRA speciﬁc spouse subpart F tax-exempt taxable income taxable years beginning taxpayer tion trade or business transaction transfer treated treatment tuition program U.S. person U.S. tax