Study of the Overall State of the Federal Tax System and Recommendations for Simplification, Pursuant to Section 8022(3)(B) of the Internal Revenue Code of 1986: Recommendations of the staff of the Joint Committee on Taxation to simplify the federal tax systemU.S. Government Printing Office, 2001 |
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addition adjusted gross income allocated alternative minimum tax amount annuity apply assets basis cafeteria plan capital gains claim Code Committee staff recommends company rules controlled foreign corporation corporation's deferred definition dependency exemption determining distribution dividends earned income credit earnings and profits election eligible eliminated entity exclusion Federal filing status foreign investment company foreign personal holding foreign tax credit highly compensated employees income tax individual interest itemized deductions Joint Committee staff limited liability company loss partnership passive foreign investment passive income payments percent percentage personal holding company phase-out present law proposal purposes qualified retirement plan qualifying child Recommendation for Simplification regulations requirements respect Roth IRA SIMPLE IRAS Simplification The Joint Social Security Sources of Complexity special rules spouse subpart F tax liability tax rate taxation taxpayer trade or business traditional IRA transactions treated treatment trust two-percent floor U.S. persons U.S. tax