14 Matching Results

Search Results

Results: 1 - 14
open access

The Child Tax Credit After the Economic Growth and Tax Relief Reconciliation Act of 2001

Description: This report discusses the child tax credit was initially enacted as part of the Taxpayer Relief Act of 1997. Congress passed the credit because it believed that the tax structure did not adequately reflect a family’s reduced ability to pay taxes as family size increased. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) increases the child tax credit from its prior law level of $500 to $1,000.
Date: January 30, 2003
Creator: Esenwein, Gregg
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Sale of a Principal Residence Acquired Through a Like-Kind Exchange

Description: When business or investment property is exchanged for property of a “like kind,” (often referred to as a 1031 exchange) no gain or loss is recognized on the exchange, and therefore, no tax is paid at the time of the exchange on any appreciation in the value of the property . This report discusses the like-kind exclusion, which is sometimes combined with the exclusion of tax on the gain from the sale of a principal residence. In effect, this combination can allow taxpayers to avoid paying tax on… more
Date: April 12, 2005
Creator: Esenwein, Gregg
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Marriage Penalty Tax Relief: The Gramm Amendment

Description: This report provides a brief description of the amendment to the Tobacco Settlement bill, which is intended to provide marriage penalty tax relief for low to middle income taxpayers and discusses some associate issues.
Date: June 5, 1998
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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
Back to Top of Screen