Tax Reform Act of 1976: (Including the New Estate and Gift Tax Provisions) : Complete Explanation, Code Sections as Amended, Committee Reports, IndexPrentice-Hall, 1976 - 998 pages |
Contents
Paragraph | 9 |
TAX CHANGES FOR INDIVIDUALS | 17 |
TAX SHELTERS | 25 |
Copyright | |
11 other sections not shown
Common terms and phrases
76 Tax Reform Act Sec Act).-Applies to taxable added by section adjusted basis allowed amends Sec apply beginning after December beneficiary capital gain carryback CODE SEC Committee Reports computed decedent December 31 deduction described in section DISC disclosure distribution dividends Effective date Sec election employee estate tax exceed excess exemption fair market value filed film Footnote foreign corporation foreign tax credit gift tax gross estate gross income income tax individual interest Internal Revenue Internal Revenue Service investment credit italics in Sec limitation Matter in italics official explanation operating loss ordinary income partnership payment percent period person purposes qualified real property REIT relating relettered renumbered repealed respect return information sale or exchange Secretary Senate Explanation Service shareholders spouse struck subparagraph subsection tax imposed Tax Reform Act Tax Reform Act).-Applies taxable income taxable years beginning taxable years ending taxpayer tion trade or business transfer transferor treated United