- The new tax law in a nutshell. Hoffman, Sheldon // CPA Journal;Mar1998, Vol. 68 Issue 3, p57
Focuses on the Taxpayer Relief Act of 1997 which takes effect in the United States in 1998. Provision on capital gains; Changes in the tax law for sales of principal residences; Taxation of small and family-owned business.
- New tax law restates estates. Bickel, Dwight F. // DollarSense;Winter98, p15
Focuses on several Federal Estate Tax changes included in the Taxpayer Relief Act of 1997. Increase in the value of property which is given to heirs tax-free; Increased exemption from estate taxes available to United States citizens and legal residents; Estate planning benefits included in the...
- The IRS Mission. // Internal Revenue Bulletin;11/5/2012, Vol. 2012 Issue 45, preceding p533
An introduction is presented to the various rulings and procedures of the U.S. Internal Revenue Service (IRS) published within this issue including the Internal Revenue Code of 1986, treaties and tax legislation, administrative, procedure and items of general interest.
- Now, for the really tough one--entitlements. Doti, James L. // Orange County Business Journal;11/03/97, Vol. 20 Issue 44, p39
Opinion. Comments on the passage of the Taxpayer Relief Act of 1997 in the United States. Issue of controlling and adequately funding federal entitlement programs; Future of Social Security, Medicare and other entitlement programs; Details on the budget agreement; Details on entitlement spending.
- Non-Compliance With 409A: How Serious an Issue? Capwell, Jeff // Compliance Week;Sep2009, Vol. 6 Issue 68, p56
The article provides an answer to the question regarding non-compliance to the Section 409(a) of the tax code.
- Caution: Oxymoron Ahead. Kenward, Andrew S. // CPA Journal;May2012, Vol. 82 Issue 5, p14
A letter to the editor is presented in response to the editorial "Tax Fairness," by editor-in-chief Mary-Jo Kranacher in the March 2012 issue.
- Definition of Terms. // Internal Revenue Bulletin;12/22/2014, Vol. 2014 Issue 52, pi
The article presents definition of several terms published within the issue of the periodical including 'Amplified,' 'Clarified,' and 'Distinguished.'
- Introduction. // Internal Revenue Bulletin;6/1/2010, Vol. 2010 Issue 22, preceding p698
A introduction to the journal is presented in which the author discusses an article on rulings and decisions that were based on the Internal Revenue Code of 1986 provisions, an article regarding treaties and tax legislations, and an article on proposed rulemakings, suspension lists and disbarment.
- Tax facts. Reiner, Eric L.; Image, Suda // Colorado Business Magazine;Jan1998, Vol. 25 Issue 1, p43
Presents a discussion on the United States' Taxpayer Relief Act of 1997. Tax provisions of the act; Benefits of the act; Firms exempted from the act. INSET: New Roth IRA is intriguing.