Tax Management's Guide to the Taxpayer Relief Act of 1997Tax Management, Incorporated, 1997 - Budget |
Contents
Child and Dependent Care Credit | 1-1 |
Heading Page | 1-13 |
Estate Gift and GenerationSKIPPING | 1-19 |
Heading Page | 1-32 |
A Excise Tax Provisions 138 | 1-38 |
Heading Page | 1-53 |
REVENUEINCRease PrOVISIONS | 1-59 |
Heading Page | 1-64 |
Amendments Relating to Taxpayer Bill of Rights 2 1158 | 1-158 |
Act Section Page | 1-166 |
Expanded SSA records for tax enforcement 190 | 2-108 |
Exchange Rate Used in Translating Foreign Taxes 2110 | 2-110 |
B Expand Definition of HighRisk Individuals with Respect to TaxExempt | 2-202 |
Heading Page No 4 Mortgage bond financing for residences located in Presidentially | 2-202 |
Heading Page | 2-202 |
Heading Page | 2-202 |
F Provisions Relating to TaxExempt Organizations 174 | 1-74 |
Heading Page No 6 Determination of period of limitations relating to foreign tax credits 178 | 1-78 |
Election to receive taxable cash compensation in lieu of nontaxable parking benefits 179 | 1-79 |
Basis recovery rules 180 | 1-80 |
Modify net operating loss carry back and carryforward rules 181 | 1-81 |
Allocation of basis of properties distributed to a partner by a partnership 182 | 1-82 |
Treatment of inventory items of a partnership 183 | 1-83 |
Treatment of appreciated property contributed to a partnership 184 | 1-84 |
b Recertification required when taxpayer found to be ineligible for EIC in past 185 | 1-85 |
Modify the exception to the related party rule of section 1033 for individuals to only provide an exception for de minimis amounts 186 | 1-86 |
Repeal of exception for certain sales by manufacturers to dealers 187 | 1-87 |
Modify general business credit carryback and carry forward rules 188 | 1-88 |
Extension of Federal unemployment surtax 189 | 1-89 |
Heading Page | 1-91 |
E Modification of Reporting Threshold for Stock Ownership of a Foreign Corporation 197 | 1-97 |
Heading Page | 1-101 |
Heading Page | 1-110 |
Modifications of Rules for Real Estate Investment Trusts 1119 | 1-119 |
Heading Page | 1-123 |
Treatment Under Qualified Domestic Trust Rules of Forms of Ownership | 1-129 |
Heading Page | 1-136 |
Heading Page | 1-143 |
Provisions Relating to Certain Health Acts 1152 | 1-152 |
Heading Page | 2-202 |
SIMPLIFICATION PROVISIONS RELATING | 3-192 |
Partnership Simplification Provisions 3199 | 3-199 |
Treatment for estate tax purposes of shortterm obligations held by nonresident aliens 3229 | 3-229 |
Distributions during first 65 days of taxable year of estate 3230 | 3-230 |
Executor of estate and beneficiaries treated as related persons for disallowance of losses 3231 | 3-231 |
Simplified taxation of earnings of preneed funeral trusts 3232 | 3-232 |
Adjustments for gifts within 3 years of decedents death 3233 | 3-233 |
Treatment under qualified domestic trust rules of forms of ownership which are not trusts 3234 | 3-234 |
Authority to waive requirement of U S trustee for qualified domestic trusts 3235 | 3-235 |
Simplification of excise taxes on distilled spirits wine and beer 3236 | 3-236 |
Authority for Internal Revenue Service to grant exemptions from excise tax registration requirements 3237 | 3-237 |
Modifications to excise tax on certain arrows 3238 | 3-238 |
Eliminate double taxation of certain aviation fuels sold to producers by fixed base operators 3239 | 3-239 |
Conference Report Statement of Managers to | 4-3 |
Conference Report to the Balanced Budget | 4-25 |
StateSponsored Organizations Providing Health Coverage | 7-1 |
Finding Aids | 7-7 |
Act SectiontoCode Section Index 734 | 7-34 |
PortfoliotoAct Section Index 765 | 7-67 |
Tax Practice Series ChaptertoAct Section Index 773 | 7-73 |
Key Word Index | 7-81 |