Blue Book 2015

Blue Book 2015

The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for ...

Author: Staff of the Joint Committee on Taxation

Publisher: Cch

ISBN: 0808042068

Category: Business & Economics

Page: 277

View: 257

The General Explanation of Tax Legislation Enacted in the 112th Congress (commonly referred to as the Blue Book) provides a detailed explanation of the tax-related provisions contained in over 40 pieces of legislation enacted in the 112th Congress during 2011 and 2012. The Blue Book provides the legislative history for each Act, a provision-by-provision description of the prior law and new law, the reasons for the law change if the provision was reported out of committee before enactment, and the effective date of each law change. Descriptions prepared by the Joint Committee on Taxation were included in the absence of other committee reports or when the Joint Committee issued a contemporaneous technical explanation of the bill. An Appendix shows the estimated budget effects of the tax legislation enacted in the 112th Congress for fiscal years 2010 2012. The Blue Book's explanations serve as a useful guide in understanding the intent and meaning of the new tax laws and, along with committee and conference reports, is considered substantial authority for the tax treatment of an item for purposes of avoiding the Code Sec. 6662 accuracy-related penalty on substantial understatements of income tax (Reg. 1.6662-4(d)(3)(iii)).
Categories: Business & Economics

General Explanation of Tax Legislation Enacted In 2015

General Explanation of Tax Legislation Enacted In 2015

Attorneys, especially tax attorneys, certified public accountants (CPAs), and students enrolling in law school and MBA programs, plus special libraries and law school libraries may be interested in this refrence volume."

Author: Congress (U.S.), Joint Committee on Taxation

Publisher: Joint Committee on Taxation

ISBN: 0160931541

Category:

Page: 382

View: 345

Covers the present laws, explanation of provisions and effective dates. Attorneys, especially tax attorneys, certified public accountants (CPAs), and students enrolling in law school and MBA programs, plus special libraries and law school libraries may be interested in this refrence volume.
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General Explanation of Tax Legislation Enacted in 2015

General Explanation of Tax Legislation Enacted in 2015

... 1 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 2015.

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Publisher: Government Printing Office

ISBN:

Category:

Page:

View: 550

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Blue Book General Explanation of Tax Legislation Enacted in the 109th Congress

Blue Book  General Explanation of Tax Legislation Enacted in the 109th Congress

Part Three is an explanation of the provision relating to the tas treatment of certain disaster mitigation payments. Part Four is an explanation of the provisions of the Surface Transportation Extension Act of 2005.

Author: Joint Committee on Taxation

Publisher: Joint Committee on Taxation

ISBN: 0160777852

Category: Law

Page: 806

View: 892

Categories: Law

General Explanation of Tax Legislation Enacted in

General Explanation of Tax Legislation Enacted in

[ 9 ] For the details relating to provision , see Part Six of the General Explanation . For the estimates relating to this ... [ 12 ] Estimate includes the following effects : 2011 2012 2013 2014 2015 2016 2017 2018 Off - budget ...

Author:

Publisher:

ISBN: UCBK:C111832380

Category: Income tax

Page:

View: 718

Categories: Income tax

General Explanation of Tax Legislation Enacted in the 109th Congress

General Explanation of Tax Legislation Enacted in the 109th Congress

Footnotes for the Appendix continued : [ 17 ] The Act allows the present - law expiration of the general fund retention ... an increase in outlays , which are estimated by CBO to be $ 1,061 million for fiscal years 2005 through 2015 .

Author:

Publisher:

ISBN: PURD:32754082016183

Category: Income tax

Page: 806

View: 215

Categories: Income tax

Joint Committee on Taxation s General Explanation of Tax Legislation Enacted in the 109th Congress

Joint Committee on Taxation s General Explanation of Tax Legislation Enacted in the 109th Congress

Footnotes for the Appendix continued : ( 17 ) The Act allows the present - law expiration of the general fund retention ... an increase in outlays , which are estimated by CBO to be $ 1,061 million for fiscal yeers 2005 through 2015 .

Author: United States. Congress. Joint Committee on Taxation

Publisher: CCH

ISBN: 0808016679

Category: Business & Economics

Page: 806

View: 710

This "Blue Book" 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. Officially titled, "General Explanation of Tax Legislation Enacted in the 108th Congress" (JCS-5-05), it is prepared so lawmakers, tax practitioners and other interested parties have explanations in one volume of the final tax legislation enacted during the 108th Congress.
Categories: Business & Economics

General Explanation of Tax Legislation Enacted in 1997

General Explanation of Tax Legislation Enacted in 1997

Part Three is an explanation of the revenue provisions of the Balanced Budget Act of 1997 ( H.R. 2015 , P.L. 105–33 ) . ... on Taxation , General Explanation of Tax Legislation Enacted in 1997 ( JCS - 23-97 ) , December 17 , 1997 .

Author: United States. Congress. Joint Committee on Taxation

Publisher: Congress

ISBN: PURD:32754067921076

Category: Government publications

Page: 549

View: 860

Categories: Government publications