The RIA Complete Analysis of the '86 Tax Reform Act |
Contents
Tax rate schedules for individuals 102 | 5 |
132 | 11 |
Election to treat cutting of timber as sale | 18 |
Copyright | |
136 other sections not shown
Common terms and phrases
86 Act law 86 Act provides added by 86 adjusted basis allocated alternative minimum tax amended by 86 amount annuity assets beginning after 86 beginning after Dec benefit plan built-in gains cafeteria plan calendar capital gain carryback carryforwards Code Sec computing Conf Rept contract corporation's costs deduction depreciation determining distribution dividends Effective election eligible employee contributions entity ESOP exceed excess exempt expenses fair market value gross income H Rept highly compensated employees individual interest investment credit itemized deductions lease LIFO loss corporation MACRS operating loss ordinary income ownership change paid participant partnership payments percentage period person placed in service pre-'86 Act law qualified plan recapture recognized reduced regular tax regulations REMIC retirement RIA illustration RIA observation section 382 limitation shareholders spouse Tax Coordinator tax credit tax liability tax-exempt taxable years beginning taxable years ending taxpayer TC References transfer transitional rule treated trust