Technical explanation of the Senate Finance Committee amendment to H.R. 4210, with minority views: Family Tax Fairness, Economic Growth, and Health Care Access Act of 1992, Volume 4
U.S. G.P.O., 1992 - Business & Economics - 335 pages
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Subtitle DCapital Gain Provisions
Subtitle EInvestment in Real Estate
4 other sections not shown
activities addition adjusted basis alternative minimum alternative minimum tax amount assets benefits bill and sec bill provides bonds capital gain Change The committee Code committee believes contributions controlled foreign corporation costs date of enactment Date The provision December 31 deduction deferral determining distribution dividend earnings and profits Effective Date eligible employee excess excise tax exempt Explanation of Provision Federal FERC filing foreign personal holding foreign tax credit gross income IDCs income tax individual interest Internal Revenue Service investment itemized deductions large partnership limitation mark-to-market ment paid partner partnership items passive income payment percent period personal holding company PFC stock PFIC Present Law provision applies provision is effective Provision The bill Reasons for Change refund regulations respect rules Secretary subpart F income tax liability tax-exempt taxable income taxable years beginning taxpayer TEFRA tion transfer Treasury treated U.S. dollar U.S. person U.S. shareholder