Summary of the provisions of the committee amendment to H.R. 4170 (Tax Reform Act of 1984)
U.S. G.P.O., 1984 - Business & Economics - 73 pages
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Summary of the Committee Amendment to H R 4170
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accrual allocable amount applies with respect assets basis bill provides capital gain collapsible corporation Committee amendment contributed property contributions controlled foreign corporation date of enactment debt December 31 deduction depreciation distributions earnings and profits effective for taxable elect employee estate tax excise tax exempt expenses Federal financing foreign personal holding foreign tax Fuel Tax gift tax gross income IDBs income tax insurance companies interest income Internal Revenue Service investment tax credit leasing limitation loan ment million obligations issued ordinary income original issue discount paid partner partnership interest percent personal holding company policyholders present law provision applies provision is effective provision will apply purchase related party Repeal requirements shareholders short sale sion spouse straddle tax provisions tax purposes tax treatment tax-exempt bonds taxable income taxable years beginning tion Title transaction transfers Treasury trusts U.S. income U.S. tax U.S. taxpayer U.S. Virgin Islands VEBA windfall profit tax