Description Of Expiring Tax Provisions

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Description of Expiring Tax Provisions

Author : Anonim
Publisher : Unknown
Page : 32 pages
File Size : 43,6 Mb
Release : 1988
Category : Taxation
ISBN : UCR:31210024917450

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Description of Expiring Tax Provisions by Anonim Pdf

Description of Tax Provisions Expiring in 1990

Author : U. S. Joint Committee On Taxation
Publisher : Forgotten Books
Page : 42 pages
File Size : 44,7 Mb
Release : 2018-02-13
Category : Reference
ISBN : 0656449985

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Description of Tax Provisions Expiring in 1990 by U. S. Joint Committee On Taxation Pdf

Excerpt from Description of Tax Provisions Expiring in 1990: Prepared by the Staff of the Joint Committee on Taxation; February 21, 1990 The first part of the pamphlet is a summary listing of tax provi sions scheduled to expire in 1990. The second part is a description of the expiring provisions: (a) expiring income tax provisions; (b) expiring excise tax provisions; and (c) other expiring provisions. The Appendix presents the estimated revenue effects for fiscal years 1991-1995 Of permanently extending the expiring provisions. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Description and Analysis of Tax Provisions Expiring in 1992

Author : United States. Congress. House. Committee on Ways and Means,United States. Congress. Joint Committee on Taxation
Publisher : Unknown
Page : 120 pages
File Size : 50,8 Mb
Release : 1992
Category : Business & Economics
ISBN : PURD:32754078063272

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Description and Analysis of Tax Provisions Expiring in 1992 by United States. Congress. House. Committee on Ways and Means,United States. Congress. Joint Committee on Taxation Pdf

Tax Policy

Author : United States Government Accountability Office
Publisher : Createspace Independent Publishing Platform
Page : 34 pages
File Size : 55,7 Mb
Release : 2018-05-14
Category : Electronic
ISBN : 1719086370

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Tax Policy by United States Government Accountability Office Pdf

TAX POLICY: Factors for Evaluating Expiring Tax Provisions

Tax Policy

Author : United States Accounting Office (GAO)
Publisher : Createspace Independent Publishing Platform
Page : 26 pages
File Size : 55,6 Mb
Release : 2018-05-14
Category : Electronic
ISBN : 1719143153

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Tax Policy by United States Accounting Office (GAO) Pdf

Tax Policy: Summary of GAO Work Related to Expiring Tax Provisions

Description of Expiring Tax Provisions Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance on March 28, 1988 (Classic Reprint)

Author : U S Joint Committee on Taxation
Publisher : Forgotten Books
Page : 34 pages
File Size : 52,8 Mb
Release : 2018-03-29
Category : Electronic
ISBN : 0365660132

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Description of Expiring Tax Provisions Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance on March 28, 1988 (Classic Reprint) by U S Joint Committee on Taxation Pdf

Excerpt from Description of Expiring Tax Provisions Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance on March 28, 1988 The following tax provisions are scheduled to expire at the end of 1988, unless otherwise indicated. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Expired and Expiring Temporary Tax Provisions ( Tax Extenders )

Author : Congressional Research Congressional Research Service
Publisher : CreateSpace
Page : 30 pages
File Size : 53,7 Mb
Release : 2014-11-06
Category : Electronic
ISBN : 1503177211

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Expired and Expiring Temporary Tax Provisions ( Tax Extenders ) by Congressional Research Congressional Research Service Pdf

Dozens of temporary tax provisions expired at the end of 2013, and several other temporary tax provisions are scheduled to expire at the end of 2014. Most of the provisions that expired at the end of 2013 have been part of past temporary tax extension legislation. Most recently, many temporary tax provisions were extended as part of the American Taxpayer Relief Act (ATRA; P.L. 112-240). Collectively, temporary tax provisions that are regularly extended by Congress-often for one to two years-rather than being allowed to expire as scheduled are often referred to as "tax extenders." The 113th Congress has considered legislation that would extend selected expired or expiring tax provisions. The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (S. 2260), which would extend most expired and soon-to-expire tax provisions through 2015, was reported by the Senate Finance Committee on April 28, 2014. The act subsequently became an amendment to H.R. 3474 which did not advance in the Senate, as a motion to end debate on H.R. 3474 was voted down on May 15, 2014. In contrast to the Senate, the House has voted to permanently extend certain expired tax provisions as part of the Jobs for America Act (H.R. 4), which passed the House on September 18, 2014. Several expired charitable-related provisions would be made permanent as part of the America Gives More Act of 2014 (H.R. 4719), which passed the House on July 17, 2014. The President's FY2015 Budget identifies several expiring provisions that should be permanently extended (and in some cases substantially modified), including the research and experimentation (R&D) tax credit, enhanced expensing for small businesses, the renewable energy production tax credit (PTC), and the new markets tax credit (NMTC). Several other expired provisions would be temporarily extended. The President's FY2015 Budget also assumes that the American Opportunity Tax Credit (AOTC), the earned income tax credit (EITC) expansions, and the child tax credit (CTC) expansions, that were extended through 2017 as part of ARTA, are made permanent. There are several reasons why Congress may choose to enact tax provisions on a temporary basis. Enacting provisions on a temporary basis provides legislators with an opportunity to evaluate the effectiveness of tax policies prior to expiration or extension. Temporary tax provisions may also be used to provide temporary economic stimulus or disaster relief. Congress may also choose to enact tax provisions on a temporary rather than permanent basis due to budgetary considerations, as the foregone revenue from a temporary provision will generally be less than if it was permanent. The provisions that expired at the end of 2013 are diverse in purpose, including provisions for individuals, businesses, the charitable sector, energy, community assistance, and disaster relief. Among the individual provisions that expired are deductions for teachers' out-of-pocket expenses, state and local sales taxes, qualified tuition and related expenses, and mortgage insurance premiums. On the business side, under current law, the R&D tax credit, the WOTC, the active financing exceptions under Subpart F, and increased expensing and bonus depreciation allowances will not be available for taxpayers after 2013. Expired charitable provisions include the enhanced deduction for contributions of food inventory and provisions allowing for tax-free distributions from retirement accounts for charitable purposes. The renewable energy production tax credit (PTC) expired at the end of 2013, along with a number of other incentives for energy efficiency and renewable and alternative fuels. The new markets tax credit, a community assistance program, also expired at the end of 2013.

Description of Expiring Tax Provisions

Author : Anonim
Publisher : Unknown
Page : 36 pages
File Size : 43,7 Mb
Release : 1989
Category : Taxation
ISBN : UCR:31210015381302

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Description of Expiring Tax Provisions by Anonim Pdf

Expiring Federal Tax Provisions 2012-2022

Author : Paul L. Collins,Frank R. Peterson
Publisher : Nova Science Publishers
Page : 0 pages
File Size : 42,8 Mb
Release : 2012
Category : Taxation
ISBN : 1622571231

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Expiring Federal Tax Provisions 2012-2022 by Paul L. Collins,Frank R. Peterson Pdf

A number of tax provisions have either expired in 2011 or are scheduled to expire at the end of this FY 2012. These include the Bush tax cuts, the alternative minimum tax (AMT) patch, the temporary payroll tax cut, and other temporary expiring provisions, many of which are commonly referred to as "tax extenders." Aside from the payroll tax cut, which was extended by the Middle Class Tax Relief and Job Creation Act of 2012, the most recent law extending many of these provisions was the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010. This book provides an overview of these expiring provisions with a focus on past cost and cost of extension and a brief discussion of the current debate concerning the policy.

Expiring Tax Provisions

Author : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management
Publisher : Unknown
Page : 514 pages
File Size : 51,9 Mb
Release : 1989
Category : Tax administration and procedure
ISBN : UOM:39015018623630

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Expiring Tax Provisions by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Pdf