The Impact of the Complexity of the Tax Code on Small Business: What Can be Done about It? : Hearing Before the Subcommittee on Tax, Finance, and Exports of the Committee on Small Business, House of Representatives, One Hundred Sixth Congress, Second Session, Washington, DC, September 7, 2000, Volume 4 |
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1999 National Taxpayer abatement addition Adjusted Gross Income AICPA allow Alternative Minimum Tax Amend section American amount apply assessment assets benefits burden capital gains Certified Public Accountants Chairman MANZULLO Committee complicated compute Congress corporations Current Law depreciation Earned Income Tax economic election eligible eliminate employees enacted estimated tax exemptions expenses FairTax federal tax filed flat tax FY 1999 National Income Tax Credit individual installment agreement interest Internal Revenue Code Internal Revenue Service IRS http://www.irs.gov/ind_info/rpt99-5.html issue itemized deductions Legislative Proposals limit Martin Davidoff million National Taxpayer Advocate National Taxpayer Advocate...gress overpayment Oveson paid payments percent phase-out prior problem Proposed Change provisions qualifying child Reason for Change refund regulations repeal safe harbor section 179 Section of Taxation self-employed small business owners Social Security statute tax code tax complexity tax compliance Tax Foundation tax law tax liability tax rate tax reform tax returns tax rules tax simplification tax system