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Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis

Description: This report discusses the proposals that are designed to curb “treaty shopping” — instances where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the United States.
Date: May 22, 2008
Creator: Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate Tax Legislation in the 110th Congress

Description: This report examines current legislation regarding estate taxes. Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax exclusion is scheduled to continue to rise, from $2 million for decedents dying in 2008, to $3.5 million in 2009. The estate tax is repealed for decedents dying in 2010 only.
Date: February 14, 2008
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Gap: Proposals in the 110th Congress to Require Brokers to Report Basis on Publicly Traded Securities

Description: Recent and projected large deficits and the need for revenue to offset spending or tax reduction proposals generated congressional and executive branch interest in different proposals to reduce the tax gap; and consequently, raise additional revenue. Proposals in the 110th Congress to require brokers to report adjusted basis on publicly traded securities sold by individuals are examined in this report.
Date: October 8, 2008
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress

Description: This report discusses the legislative activity in the 110th Congress related to the alternative minimum tax (AMT), which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes.
Date: October 9, 2008
Creator: Maguire, Steven & Teefy, Jennifer
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress

Description: The alternative minimum tax (AMT) for individuals was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes. However, the AMT is not indexed for inflation, and this factor, combined with recent reductions in the regular income tax, has greatly expanded the potential impact of the AMT. This report explains legislation for the FY2009 budget compromise, which includes an offset AMT patch.
Date: July 1, 2008
Creator: Maguire, Steven & Teefy, Jennifer
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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