...spouse is a full-time student or mentally or physically incapable of caring for himself or herself. 1 This document may be cited as follows: Joint Committee on Taxation, Description of Tax Proposals Relating to Tax Credit for Child Care and Certain Health Insurance Premiums, Simplification...

...tax. Finally, Part XIQ summarizes provisions relating to taxpayer compliance and tax administration. 1 This document may be cited as follows: Joint Committee on Taxation, Summary of Tax Reform Option For Consideration by the Committee on Ways and Means (JCS-43-85), September...

...Taxation, provides a description of present law tax treatment of employer-provided health benefits. 1 This document may be cited as follows: Joint Committee on Taxation, Description of. Present Law Tax Treatment o_f Employer-Provided Health Benefits (JCX-15-85), September 6, 1985. (This...

...cooperatives (including farmers' tax-exempt cooperatives) and of the proposal by Senator Mattingly. 1 This document may be cited as follows: Joint Committee on Taxation, Description of Proposal Relating to Computation of Net Income for Cooperatives (JCX-8-B5), July 12, 1985. -2DESCRIPTIOH...

...cooperatives (including farmers' tax-exempt cooperatives) and of the proposal by Senator Mattingly. This document may be cited as follows: Joint Committee on Taxation, Description of Proposal Relating to Computation of Net Income for Cooperatives (JCX-8-85), July 12, 1985. -2OESCRIPTION...

...Taxation, provides a description of present law tax treatment of employer-provided health benefits. 1 This document may be cited as follows: Joint Committee on Taxation, Description of_ Present Law Tax Treatment of_ Employer-Provided Health Benefits (JCX-15-85), September 6, 1985....

...contains background information for use by the Committee in its consideration of these provisions. 1 This document may be cited as follows: Joint Committee on Taxation, Overviev of_ Certain Provisions i_n the Chairman's Tax Reform Proposal Relating to Excise Taxes and...

...second part describes the revenue-related provisions of S. 1567 concerning harbors and port development. 1 This document may be cited as follows: Joint Committee on Taxation, Revenue-Related Provisions of S. 1567 (Water Resources Development Act of 19851 TJCX-18-85T7 September...

...Taxation, provides a summary description of present law, the bill, and the issues raised by the bill. 1 This document may be cited as follows: Joint Committee on Taxation, Summary Description o_f S. 1510 Relating to State Taxation of Interstate Sales~( JCX^6-SS) , November...

...was introducing the bill for discussion purposes. 131 Cong. Rec. S7714 (daily ed. June 7, 1985). 2 This document may be cited as follows: Joint Committee on Taxation, Description of_ S^ 1265 Relating to Proposed Asbestos-Related Disease Trust Fund (JCX-14-85), September 6, 1985....