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A. Cost Recovery: Depreciation; ITC; Finance Leases
6. Lessee leasehold improvements
10. Regular investment tax credit
B. Limitation on General Business Credit
C. Nonbusiness Interest Limits
B. Corporate Dividends Paid Deduction
C. Corporate Dividends Received Deduction
D. Dividend Exclusion For Individuals
F. Corporate Shareholder Redemptions
N. Cooperative Housing Corporations
0. Real Estate Investment Trusts
P. Mortgage-Backed Securities
Q. Regulated Investment Companies
R. Definition of Personal Holding Company Income
S. Certain Entity Not Taxed as a Corporation
TITLE VII. MINIMUM TAX PROVISIONS
TITLE VIII. ACCOUNTING PROVISIONS
H. Special Treatment of Certain Items
2. Utilities using accrual accounting
3. Contributions in aid of construction
4. Discharge of indebtedness income of solvent taxpayers
TITLE IX. FINANCIAL INSTITUTIONS
TITLE X. INSURANCE PRODUCTS AND COMPANIES
2. Treatment of structured settlement agreements
3. Life insurance policyholder loans
5. Deduction for nonbusiness casualty losses
1. Special life insurance company deduction
2. Treatment of certain dividends and tax-exempt interest
4. Treatment of net gain from operations
2. Qualified Cash or Deferred Arrangements
7. Special Rules for Simplified Employee Pensions
B. Nondiscrimination Requirements
7. Modification of Rules for Benefit Forfeitures
8. Definition of Highly Compensated Employees
C. Treatment of Distributions
1. Uniform Minimum Distribution Rules
2. Deductions for Contributions to Qualified Plans
1. Discretionary Contribution Plans
4. Cash-Out of Certain Accrued Benefits
9. Federal Thrift Savings Fund
F. Employee Benefit Provisions
8. Health Benefits for Retirees
TITLE XII. FOREIGN TAX PROVISIONS
1. Separate Foreign Tax Credit Limitations
2. Credit for High Withholding Taxes on Interest
2. Transportation Income
D. Special Tax Provisions for U.S. Persons
7. Foreign Investment Companies
E. Treatment of Foreign Taxpayers
3. Tax-Free Exchanges by Expatriates
5. Reporting by Foreign-Controlled Corporations
6. Foreign Investors in U.S. Partnerships
7. Income of Foreign Governments
8. Transfer Prices for Imports
10. Interest Paid to Related Tax-Exempt Parties
1. Adoption of Functional Currency Concept
2. Foreign Currency Transactions
3. Foreign Currency Translation
G. Other Rules Applicable to U.S. Possessions
A. General Restrictions on Tax Exemption
6. Qualified Redevelopment Bonds
C. Volume Limitations on Private Activity Bonds
D. Arbitrage and Related Restrictions
E. Restrictions on Advance Refundings
F. Restrictions on Early Issuance
H. Certain Targeted Transitional Exceptions
I. General Stock Ownership Corporations (GSOCs)
A. Income Taxation of Trusts and Estates
B. Unearned Income of a Minor Child
3. Gift Tax Treatment of Certain Disclaimers
6. Gift and Estate Tax Marital Deduction Elections
D. Generation-Skipping Transfer Tax
TITLE XV. COMPLIANCE AND TAX ADMINISTRATION
2. Increase in Penalty for Failure to Pay Tax
3. Negligence and Fraud Penalties
2. Interest on Accumulated Earnings Tax
C. Information Reporting Provisions
3. Information Reporting on Royalties
7. Information Reporting on State and Local Taxes
2. Certain Tax-Exempt Organizations
3. Waiver of Estimated Tax Penalties
1. Awards of Attorney's Fees in Tax Cases
2. Exhaustion of Administrative Remedies
3. Report on Tax Court Inventory
G. Tax Administration Trust Fund
H. Tax Administration Provisions
TITLE XVIII. TECHNICAL CORRECTIONS
P. 1
House Conference Report 99-841 Part 2

House Conference Report 99-841 Part 2

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Published by Tax History
Legislative history of the Tax Reform Act of 1986 (PL 99-514), which established the Internal Revenue Code of 1986.
Legislative history of the Tax Reform Act of 1986 (PL 99-514), which established the Internal Revenue Code of 1986.

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Published by: Tax History on Dec 30, 2009
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