| United States. Internal Revenue Service - 1978 - 630 pages
...Act of 1973, (Public Law 93-236), the Trade Act of 1974, the Employee Retirement Income Security Act, \ +R 9 'jė n4 {: Z 6 D (a) Regional Rail Reorganization Act of 1973.— This legislation laid the foundation for the creation... | |
| United States. Congress. Joint Economic Committee. Subcommittee on Energy - 1977 - 356 pages
...Mainly, the 1976 changes relate to the treatment of intangible drilling costs. Comparing the measures of the Tax Reduction Act of 1975 and the Tax Reform Act of 1976, we conclude that on balance the disincentives to domestic exploration and development have been more significant... | |
| United States. Congress. House. Committee on Ways and Means - 1977 - 934 pages
...properly elected normalization or ratable flow through of the additional credits made available under the Tax Reduction Act of 1975 and the Tax Reform Act of 1976, sh.o\i\A \iaNe, Mfta %M»ft ■ election pertain to credits realized under this Act. The attached language... | |
| United States. Congress. House. Committee on Ways and Means - 1977 - 70 pages
...taxpayer receives the financial benefits of an interest-free loan for the duration of the deferral period. The Tax Reduction Act of 1975 and the Tax Reform Act of 1976 made permanent changes in the foreign tax area which substantially reduced deferral of foreign source... | |
| 1977 - 430 pages
...requirements. A review and comparison is made of the tax statutes before 1969, the Tax Reform Act of 1969, Tax Reduction Act of 1975, and the Tax Reform Act of 1976. Prior to 1969, the oil and gas industries enjoyed favored— act ivity status to encourage investments... | |
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