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 Collection: Congressional Research Service Reports
Estate Tax Legislation in the 108th Congress

Estate Tax Legislation in the 108th Congress

Date: May 14, 2004
Creator: Noto, Nonna A
Description: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax and generation-skipping transfer tax are scheduled to be repealed in 2010 but reinstated in 2011. This is because all tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal — or retain but alter — the estate tax.
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax Legislation in the 108th Congress

Estate Tax Legislation in the 108th Congress

Date: June 26, 2003
Creator: Noto, Nonna A
Description: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax Legislation in the 108th Congress

Estate Tax Legislation in the 108th Congress

Date: June 17, 2003
Creator: Noto, Nonna A
Description: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax Legislation in the 108th Congress

Estate Tax Legislation in the 108th Congress

Date: April 23, 2003
Creator: Noto, Nonna A
Description: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax Legislation in the 108th Congress

Estate Tax Legislation in the 108th Congress

Date: March 11, 2003
Creator: Noto, Nonna A
Description: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
Contributing Partner: UNT Libraries Government Documents Department
An Analysis of the Tax Treatment of Capital Losses

An Analysis of the Tax Treatment of Capital Losses

Date: October 9, 2002
Creator: Esenwein, Gregg A & Gravelle, Jane G
Description: This report provides an overview of issues related to the tax treatment of capital losses. It explains the current income tax treatment of losses, describes the historical treatment of losses, provides examples of the tax gaming opportunities associated with the net loss deduction, examines the distributional issues, and discusses the possible stimulative effects of an increase in the net loss deduction.
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: June 18, 2003
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: May 14, 2003
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: January 30, 2003
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: November 21, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: September 20, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Using Business Tax Cuts to Stimulate the Economy

Using Business Tax Cuts to Stimulate the Economy

Date: January 30, 2003
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Using Business Tax Cuts to Stimulate the Economy

Using Business Tax Cuts to Stimulate the Economy

Date: April 2, 2002
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: September 29, 2003
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: September 9, 2003
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: July 14, 2003
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: May 19, 2003
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: February 28, 2003
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: September 20, 2002
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
2001 Tax Cut: Description, Analysis, and Background

2001 Tax Cut: Description, Analysis, and Background

Date: December 9, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Description: A major tax cut, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA), was enacted in June 2001. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Contributing Partner: UNT Libraries Government Documents Department
2001 Tax Cut: Description, Analysis, and Background

2001 Tax Cut: Description, Analysis, and Background

Date: April 12, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Description: A major tax cut, H.R. 1836, was enacted in June 2001, but contained sunsetted provisions. The House will consider, the week of April 15, making those tax provisions permanent. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Contributing Partner: UNT Libraries Government Documents Department
Marriage Penalty Legislation: A Comparison of Alternate Proposals

Marriage Penalty Legislation: A Comparison of Alternate Proposals

Date: June 8, 2001
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
H.R. 8: The Death Tax Elimination Act of 2001

H.R. 8: The Death Tax Elimination Act of 2001

Date: April 9, 2001
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations

Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations

Date: March 8, 2001
Creator: Morris, Marie B
Description: This report addresses in summary fashion the differences among several kinds of tax-exempt organizations described in Internal Revenue Code [IRC] subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527. Each of these types of organization has a unique statutory definition, is subject to certain statutory limitations on its activities, enjoys certain benefits from obtaining tax-exempt status, and must share certain information with the general public. Following the report is a table which summarizes this information.
Contributing Partner: UNT Libraries Government Documents Department