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: 381

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

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: 809

Categories: Law

General Explanation of Tax Legislation Enacted in

General Explanation of Tax Legislation Enacted in

PART THREE : REVENUE PROVISIONS OF THE BALANCED BUDGET ACT OF 1997 ( H.R. 2015 ) 318 A. Taxation of Medicare + Choice Medical Savings Accounts ( sec . 4006 of the Act and new sec . 138 of the Code ) Present and Prior Law Under present ...

Author:

Publisher:

ISBN: IND:30000091315485

Category: Income tax

Page:

View: 970

Categories: Income tax

General Explanation of Tax Legislation Enacted in 1997

General Explanation of Tax Legislation Enacted in 1997

PART THREE : REVENUE PROVISIONS OF THE BALANCED BUDGET ACT OF 1997 ( H.R. 2015 ) 318 A. Taxation of Medicare + Choice Medical Savings Accounts ( sec . 4006 of the Act and new sec . 138 of the Code ) Present and Prior Law Under present ...

Author: United States. Congress. Joint Committee on Taxation

Publisher: Congress

ISBN: 0160558972

Category: Government publications

Page: 672

View: 170

Categories: Government publications

Staff Report on Comprehensive Tax Reform for 2015 and Beyond

Staff Report on Comprehensive Tax Reform for 2015 and Beyond

General Explanation of Tax Legislation Enacted in the 107th Congress , JCS - 1-03 ( Jan. 24 , 2003 ) . Joint Committee on Taxation . Description of Revenue Provisions Contained in the President's Fiscal Year 2004 Budget Proposal ...

Author:

Publisher:

ISBN: MINN:31951D038032282

Category: Fiscal policy

Page: 328

View: 665

Categories: Fiscal policy

General Explanation of Tax Legislation Enacted in 1998

General Explanation of Tax Legislation Enacted in 1998

PART THREE : REVENUE PROVISIONS OF THE BALANCED BUDGET ACT OF 1997 ( H.R. 2015 ) 818 A. Taxation of Medicare + Choice Medical Savings Accounts ( sec . 4006 of the Act and new sec . 138 of the Code ) Present and Prior Law Under present ...

Author:

Publisher:

ISBN: UCAL:B4461111

Category:

Page: 320

View: 632

Categories:

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: 590

Categories: Income tax

General Explanation of Tax Legislation Enacted in the 109th Congress January 17 2007

General Explanation of Tax Legislation Enacted in the 109th Congress  January 17  2007

Effective 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2005-16 cmd tyba 12/31/05 - 136 -68 -11 -- -215 DOE Negligible Revenue Effect tyba 12/31/05 --- - 146 -30 --- --- --- -176 tyba 12/31/05 .

Author:

Publisher: Government Printing Office

ISBN:

Category:

Page:

View: 405

Joint Committee Print. JCS-1-00. 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 109th Congress. 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 109th 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 109th 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.
Categories: