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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
Revenue Legislation in the Congressional Budget Process

Revenue Legislation in the Congressional Budget Process

Date: June 13, 2003
Creator: Heniff, Bill, Jr.
Description: This report discusses revenue legislation, which may include changes to individual and corporate income taxes, social insurance taxes, excise taxes, or tariffs and duties. Congressional consideration of revenue legislation is governed by various constitutional provisions and procedural rules.
Contributing Partner: UNT Libraries Government Documents Department
An Introduction to the Design of the Low-Income Housing Tax Credit

An Introduction to the Design of the Low-Income Housing Tax Credit

Date: October 15, 2008
Creator: Keightley, Mark P.
Description: This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.
Contributing Partner: UNT Libraries Government Documents Department
An Introduction to the Design of the Low-Income Housing Tax Credit

An Introduction to the Design of the Low-Income Housing Tax Credit

Date: December 15, 2009
Creator: Keightley, Mark P.
Description: This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.
Contributing Partner: UNT Libraries Government Documents Department
An Introduction to the Design of the Low-Income Housing Tax Credit

An Introduction to the Design of the Low-Income Housing Tax Credit

Date: August 22, 2008
Creator: Keightley, Mark P.
Description: This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.
Contributing Partner: UNT Libraries Government Documents Department
Federal Estate, Gift, and Generation-skipping Taxes: A Description of Current Law

Federal Estate, Gift, and Generation-skipping Taxes: A Description of Current Law

Date: January 29, 2003
Creator: Luckey, John R.
Description: This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Contributing Partner: UNT Libraries Government Documents Department
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Date: January 5, 2008
Creator: Luckey, John R.
Description: This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the "taxable estate," to which is then added the total of all lifetime taxable gifts made by the decedent. The tax rates are applied and, after reduction for certain allowable credits, the amount of tax owed by the estate is reached.
Contributing Partner: UNT Libraries Government Documents Department
Federal Estate, Gift, And Generation-Skipping Taxes: A Description Of Current Law

Federal Estate, Gift, And Generation-Skipping Taxes: A Description Of Current Law

Date: January 15, 2002
Creator: Luckey, John R.
Description: This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Contributing Partner: UNT Libraries Government Documents Department
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Date: January 29, 2003
Creator: Luckey, John R
Description: This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Contributing Partner: UNT Libraries Government Documents Department
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Date: January 15, 2002
Creator: Luckey, John R
Description: This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Contributing Partner: UNT Libraries Government Documents Department
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Date: January 19, 2007
Creator: Luckey, John R.
Description: This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the "taxable estate," to which is then added the total of all lifetime taxable gifts made by the decedent. The tax rates are applied and, after reduction for certain allowable credits, the amount of tax owed by the estate is reached.
Contributing Partner: UNT Libraries Government Documents Department