| United States. Tax Court - 1991 - 968 pages
...Rule 104(c)(4) has been applied to impose such sanctions on counsel.7 We note that section 6673(a)(2), which was enacted as part of the Omnibus Budget Reconciliation Act of 1989, 103 Stat. 2106, 2401, does not apply herein.8 We now turn to the question of whether sanctions... | |
| United States. Congress. Senate. Committee on Finance - 1982 - 808 pages
...account of individual income — will also be in whole dollars. This proposal will save $20 million in FY 1983. In addition, I want to present several technical...receive the proper payment amount until September. We propose a modification which will assure smooth coordination of the cost-of-living increases in... | |
| United States. Tax Court - 1991 - 968 pages
...Rule 104(c)(4) has been applied to impose such sanctions on counsel.7 We note that section 6673(a)(2), which was enacted as part of the Omnibus Budget Reconciliation Act of 1989, 103 Stat. 2106, 2401, does not apply herein.8 We now turn to the question of whether sanctions... | |
| United States. Congress. House. Committee on Ways and Means - 1992 - 1924 pages
...applicable to taxpayers with adjusted gross incomes over $105,250 for 1992 (adjusted for inflation), which was enacted as part of the Omnibus Budget Reconciliation Act of 1990. Effect of provision Personal expenses such as medical expenses generally are not deductible from... | |
| United States. Congress. House. Committee on the Budget - 1992 - 1188 pages
...Department of Education's implementation of the Federal Direct Student Loan program. This program, which was enacted as part of the Omnibus Budget Reconciliation Act of 1993, would replace at least 60 percent of the current Federal Family Education Loan Program over the... | |
| 1992 - 1924 pages
...applicable to taxpayers with adjusted gross incomes over $105,250 for 1992 (adjusted for inflation), which was enacted as part of the Omnibus Budget Reconciliation Act of 1990. Effect of provision Personal expenses such as medical expenses generally are not deductible from... | |
| Adam L. Brookman - 1999 - 1005 pages
...have been subject to significant changes in recent years. Section 197 of the Internal Revenue Code, which was enacted as part of the Omnibus Budget Reconciliation Act of 1993, 15 was intended to provide a defined set of rules for the capitalization and amortization of... | |
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