Description of Miscellaneous Tax Proposals: Scheduled for Hearings Before the House Committee on Ways and Means on July 11-13, 1995Distributed to some depository libraries in microfiche. |
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allocated allowed alternative minimum tax amount apply assets beginning after December benefits bill H.R. bonds capital gain charitable church plan Code sec compensation contributions date of enactment Date The proposal debt December 31 deduction deferred defined Description of Proposal diesel fuel distributions dividends earnings and profits Effective Date effective for taxable election eligible employee entity estate tax excess excise tax exempt FASIT Federal foreign corporation foreign tax credit fund gift tax gross income included in H.R. income tax individual interest issued itemized deductions limitation loss marital deduction ment organization paid participant partnership passive passive income payments percent period PFIC poration Present Law Proposal The proposal proposal would provide real property refund REIT Repeal respect Revenue shareholders spouse tax purposes tax-exempt taxable income taxable years beginning taxpayer tion trade or business transfer treated treatment trust U.S. tax UBIT United