General Explanation of the Tax Reform Act of 1986: (H.R. 3838, 99th Congress; Public Law 99-514) |
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Page 1
... ( H. Rep . 99-426 ) ; H.R. 3838 , as reported by the Senate Committee on Finance on May 29 , 1986 ( S. Rep . 99-313 ) ; House , and Senate floor amendments to H.R. 3838 ; and the conference report on H.R. 3838 as filed on September 18 ...
... ( H. Rep . 99-426 ) ; H.R. 3838 , as reported by the Senate Committee on Finance on May 29 , 1986 ( S. Rep . 99-313 ) ; House , and Senate floor amendments to H.R. 3838 ; and the conference report on H.R. 3838 as filed on September 18 ...
Page 12
... H.R. 3838 , as reported by the House Com- mittee on Ways and Means on December 7 , 1985 , secs . 101-03 , 131 ; H.Rep . 99-426 , pp . 80-93 ; H.R. 3838 , as reported by the Senate Committee on Finance on May 29 , 1986 , secs . 101-04 ...
... H.R. 3838 , as reported by the House Com- mittee on Ways and Means on December 7 , 1985 , secs . 101-03 , 131 ; H.Rep . 99-426 , pp . 80-93 ; H.R. 3838 , as reported by the Senate Committee on Finance on May 29 , 1986 , secs . 101-04 ...
Page 27
... H.Rep . 99-426 , pp . 94-95 ; H.R. 3838 , as reported by the Senate Committee on Finance on May 29 , 1986 , sec . 111 ; S.Rep . 99-313 , pp . 43-44 ; Senate floor amendment , 132 Cong . Rec . S 7969 ( June 19 , 1986 ) ; and H.Rep . 99 ...
... H.Rep . 99-426 , pp . 94-95 ; H.R. 3838 , as reported by the Senate Committee on Finance on May 29 , 1986 , sec . 111 ; S.Rep . 99-313 , pp . 43-44 ; Senate floor amendment , 132 Cong . Rec . S 7969 ( June 19 , 1986 ) ; and H.Rep . 99 ...
Page 29
... H.Rep . 99-426 , pp . 98-99 ; H.R. 3838 , as reported by the Senate Committee on Finance on May 29 , 1986 , sec . 121 ; S.Rep . 99-313 , pp . 46-47 ; and H.Rep . 99-841 , Vol . II ( September 18 , 1986 ) , p . 14 ( Conference Report ) ...
... H.Rep . 99-426 , pp . 98-99 ; H.R. 3838 , as reported by the Senate Committee on Finance on May 29 , 1986 , sec . 121 ; S.Rep . 99-313 , pp . 46-47 ; and H.Rep . 99-841 , Vol . II ( September 18 , 1986 ) , p . 14 ( Conference Report ) ...
Page 30
... H.Rep . 99-426 , pp . 103-07 ; H.R. 3838 , as reported by the Senate Committee on Finance on May 29 , 1986 , sec . 122 ; S.Rep . 99-313 , pp . 47-54 ; and H.Rep . 99-841 , Vol . II ( September 18 , 1986 ) , pp . 17-19 ( Conference ...
... H.Rep . 99-426 , pp . 103-07 ; H.R. 3838 , as reported by the Senate Committee on Finance on May 29 , 1986 , sec . 122 ; S.Rep . 99-313 , pp . 47-54 ; and H.Rep . 99-841 , Vol . II ( September 18 , 1986 ) , pp . 17-19 ( Conference ...
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Common terms and phrases
Act provides addition adjusted allocated allowed alternative minimum tax amount annuity assets basis benefits cafeteria plan capital gain Congress believed Congress intended contract contributions costs coverage December 31 deduction depreciation determined disallowed distribution dividends Effective Date elective deferrals eligible ESOP example excess excludable expenses Explanation of Provision Finance foreign tax credit gross income H.Rep highly compensated employees income tax incurred individual interest Internal Revenue Service itemized deductions legislative background LIFO limitation line of business loan ment method million in 1987 minimum tax ordinary income paid partnership payments percent percentage period placed in service present law prior and present prior law qualified cash qualified plan real property reflects this intent REIT REMIC rental respect shareholders special rule standard deduction statute reflects tax liability tax purposes tax-exempt taxable years beginning taxpayer technical correction tion trade or business Treasury treated