IRS Restructuring and Reform Act of 1998 (P.L. 105-206) PDF Download

Author:
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Category : Tax administration and procedure
Languages : en
Pages :

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Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 532

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Of the Conference Agreement on the Internal Revenue Restructuring & Reform Act of 1998 / Joint Committee on Taxation, June 24, 1998 -- Conference report on the Internal Revenue Restructuring & Reform Act of 1998 / House of Representatives, June 24, 1998 -- Internal Revenue Restructuring & Reform Act of 1998, 105th Cong., 2d Sess., Pub. L no. 105-206, enacted on July 22, 1998.

Author: William H. Manz
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ISBN: 9780837738918
Category : Tax administration and procedure
Languages : en
Pages : 0

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Author:
Publisher:
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Category : Tax administration and procedure
Languages : en
Pages : 497

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Author: United States. Internal Revenue Service
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Category : Information storage and retrieval systems
Languages : en
Pages : 172

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Author: United States. Congress. Senate. Committee on Finance
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Category : Tax administration and procedure
Languages : en
Pages : 214

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Author:
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Category : Business & Economics
Languages : en
Pages : 178

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Author: West Group
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Category : Income tax
Languages : en
Pages : 497

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Author: United States. Congress. House
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Languages : en
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Publisher: Government Printing Office
ISBN:
Category : Law
Languages : en
Pages : 652

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JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.