Congressional Research Service Reports - 10 Matching Results

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Individual Retirement Accounts (IRAs)

Description: Recent changes in the Nation's tax laws have made Individual Retirement Accounts available to many people previously excluded. This report provides general information on IRAs including material explaining these recent changes and their consequences.
Date: June 28, 1983
Creator: Library of Congress. Congressional Research Service.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Crude Oil Windfall Profit Tax Act: Context and Content

Description: Debate over natural gas pricing has included the consideration of a windfall profit tax, with the oil windfall profit tax as a possible guide to what might be levied on natural gas at the wellhead. This report reviews the issues surrounding the enactment of the crude oil windfall profit tax, spells out its provisions, and provides data on the revenues collected and anticipated.
Date: December 17, 1981
Creator: Gelb, Bernard A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Reform Act of 1986: Public Law 99-514

Description: "This Info Pack includes a summary of the [Tax Reform Act of 1986] and provides information on the following topics: general provisions affecting individuals, treatment of real estate and second homes, retirement savings provisions and pensions, [and] corporate tax change overview" (p. 1).
Date: October 22, 1986
Creator: Library of Congress. Congressional Research Service.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings

Description: This report discusses Individual Retirement Arrangements (IRA) and their tax incentives. Many workers covered by employer-sponsored retirement plans do not work long enough with one employer to be entitled to a pension. Others may be covered by a profit-sharing plan to which the employer may have little or no profits to contribute. Since these individuals were "covered" by a retirement plan, they were ineligible to make tax-deductible contributions to a tax-sheltered Individual Retirement Arran… more
Date: November 22, 1982
Creator: Schmitt, Ray
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Flat-Rate Tax Proposals

Description: In recent months there has been a growing congressional interest in the advantages and disadvantages of revamping our current tax system for a flat-rate tax method. Supporters of the new proposal argue that such a plan would promote productivity, simplify present IRS tax forms, save the public billions of dollars that presently go to tax-preparation professionals, and enhance Federal revenue by closing numerous tax loopholes and special deductions that are now enjoyed by relatively few. Opponen… more
Date: June 21, 1982
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Effects of Indexation on Tax Revenues and Distributional Effects of the U.S. Individual Income Tax System: A Historical Simulation

Description: This report compares the actual tax revenues and distribution of the tax burden under the Federal individual income tax from 1971 to 1981 with estimates of what they would have been under the 1971 tax structure if indexed for inflation and under the 1971 tax structure if left unchanged. Policy implications of the comparison are discussed.
Date: June 9, 1983
Creator: Kiefer, Donald W.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tuition Tax Credits

Description: Congressional Research Service (CRS) report entailing information about tuition tax credits. Topics include, current law and legislative options, support for private elementary and secondary education, post secondary student financial assistance.
Date: July 19, 1982
Creator: Lyke, Robert F.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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