JCT Publications 1982

JCS-38-82 (December 31, 1982)

*** This document is not available in electronic format.*** General Explanation of the Revenue Provisions of the Tax Equity And Fiscal Responsibili...

JCX-60-82 (December 23, 1982)

Summary description of highway-related revenue provisions of the Highway Revenue Act of 1982 (title V of the Surface Transportation Assistance Ac...

JCX-58-82 (December 22, 1982)

"Summary of H.R. 5470 (""The Periodic Payment Settlement Act of 1982"") : ?b as passed by the House and the Senate." ...

JCX-57-82 (December 21, 1982)

Summary of revenue provisions of conference agreement on H.R. 6211. ...

JCX-56-82 (December 21, 1982)

Comparison of revenue provisions of H.R. 6211 (Surface Transportation Assistance Act of 1982) : ?b as passed by the House of Representatives and ...

JCX-55-82 (December 18, 1982)

"Tax provisions of the Caribbean Basin initiative bill (H.R. 7397, as amended, as passed by the House of Representatives)." ...

JCX-54-82 (December 18, 1982)

Comparison of provisions of H.R. 7093 (income tax rate on Virgin Islands source income) : ?b as passed by the House of Representatives. ...

JCX-53-82 (December 18, 1982)

Comparison of provisions of H.R. 5470 (Periodic Payment Settlement Act of 1982) : ?b as passed by the House of Representatives and the Senate ...

JCX-52-82 (December 17, 1982)

Description of H.R. 6056 as passed by the House and as passed by the Senate ...

JCX-51-82 (December 14, 1982)

"Description of tax bill (S. 2985) relating to time for accrual of debts : ?b scheduled for a hearing before the Senate Committee on Finance on D...

JCX-50-82 (December 09, 1982)

"Description of tax bills (S. 2647, S. 2987, and S. 3064) : ?b scheduled for a hearing on December 10, 1982 before the Subcommittee on Taxation a...

JCX-49-82 (December 06, 1982)

Legislative issues in proposals to revise highway excise tax structure and extend the highway trust fund. ...

JCX-48-82 (December 04, 1982)

"Summary of proposed revisions in highway user excise taxes and extension of highway trust fund under administration proposal (S. 3044) and House...

JCX-47-82 (December 03, 1982)

"Description of tax bills (S. 1911 and S. 2642) relating to accounting for mining reclamation reserves : ?b scheduled for a hearing before the Su...

JCX-59-82 (December 02, 1982)

Summary of revenue provisions of H.R. 7093 (income tax rate on Virgin Islands source income) : ?b as passed by the House and the Senate. ...

JCX-46-82 (December 02, 1982)

"DOT proposal, November 29 : ?b revised revenue forecasts." ...

JCX-45-82 (November 30, 1982)

"Summary of administration's proposed revisions in highway user excise taxes and extension of highway trust fund (H.R. 7330) : ?b scheduled for a...

JCX-44-82 (November 30, 1982)

"Summary of administration's proposed revisions in highway user excise taxes and extension of highway trust fund (S. 3044) : ?b scheduled for a h...

JCS-37-82 (October 15, 1982)

"Summary of H.R. 4717, the Miscellaneous Revenue Act of 1982, and H.R. 6055, the Subchapter S Revision Act of 1982" ...

JCX-43-82 (September 30, 1982)

Comprehensive income tax reform options. ...

JCX-42-82 (September 25, 1982)

"Description of tax bills (S. 2232, S. 2860, and S. 2918) relating to certain pension plan provisions : ?b scheduled for a hearing on September 2...

JCS-36-82 (September 24, 1982)

*** This document is not available in electronic format.*** Analysis of Proposals Relating to Broadening The Base and Lowering The Rates of the I...

JCX-41-82 (September 22, 1982)

"Description of S. 2741 relating to extension of time for divestiture of excess business holdings by the Ahmanson Foundation : ?b scheduled for a...

JCX-40-82 (September 22, 1982)

"Summary of principal changes made by H.R. 6055, as passed by the House." ...

JCS-35-82 (September 21, 1982)

*** This document is not available in electronic format.*** Description of S.232 Relating to Accounting Treatment of the Investment Tax Credit and ...

JCS-34-82 (September 15, 1982)

*** This document is not available in electronic format.*** Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Re...

JCX-38-82 (September 15, 1982)

H.R. 1524--Messrs. Rousselot and Matsui : ?b normalization requirements for public utility property and special transition rule. ...

JCX-39-82 (September 15, 1982)

H.R. 7094--Mr. Rangel : ?b independent asset management for certain multiemployer plans. ...

JCS-33-82 (September 14, 1982)

"Proposed one-year extension of Highway Trust Fund taxes : ?b scheduled for consideration by the Committee on Ways and Means on September 15, 198...

JCX-37-82 (September 14, 1982)

H.R. 7093 ?b reduction of certain withholding taxes paid to the Virgin Islands ...

JCS-32-82 (September 08, 1982)

*** This document is not available in electronic format.*** Description of S.2350 (Subchapter S Revision Act of 1982) Scheduled for a Hearing Befor...

JCS-31-82 (August 24, 1982)

*** This document is not available in electronic format.*** Summary of The Revenue Provisions of H.R.4961 (The Tax Equity And Fiscal Responsibility...

JCX-36-82 (August 19, 1982)

Brief summary of tax provisions of H.R. 4961 / ?c prepared by the staff of the Joint Committee on Taxation. ...

JCX-35-82 (August 06, 1982)

"Description of S. 2673 and S. 550 relating to tuition tax credit for certain education costs : ?b scheduled for a markup on August 9, 1982 by th...

JCS-30-82 (August 03, 1982)

*** This document is not available in electronic format.*** Description of the Tax Provisions of H.R.4961 As Passed By The House And The Senate Pre...

JCX-34-82 (July 30, 1982)

"Description of tax provisions of H.R. 2237 the Caribbean Basin Economic Recovery Act : ?b scheduled for a hearing before the Committee on Financ...

JCX-33-82 (July 27, 1982)

"Summary of revenue provistions of H.R. 4961 (The ""Tax Equity and Fiscal Responsibility Act of 1982"") as passed by the Senate on July 22, 1982"...

JCS-29-82 (July 16, 1982)

Description of possible options to increase revenues ...

JCX-32-82 (July 16, 1982)

"Description of tax bills (S. 1298, S. 2197, and S. 2498) : ?b scheduled for a hearing on July 19, 1982 before the Subcommittee on Taxation and D...

JCX-31-82 (July 15, 1982)

"Description of S. 2673, the Educational Opportunity and Equity Act of 1982 relating to tuition tax credit for elementary and secondary education...

JCX-30-82 (July 14, 1982)

"Description of S. 2224, tax credit for contributions to programs providing job training to certain individuals: ?b scheduled for a hearing on Ju...

JCX-29-82 (July 14, 1982)

"Description of S. 2687 and S. 2547 relating to tax treatment of corporate mergers and acquisitions : ?b scheduled for a hearing on July 15, 1982...

JCX-28-82 (July 09, 1982)

"Description of miscellaneous tax bills (H.R. 5573, H.R. 5470, H.R. 2597, H.R. 3191, H.R. 3581, H.R. 4577, and H.R. 4948) : ?b scheduled for mark...

JCX-27-82 (July 09, 1982)

"Description of H.R. 6725, the Corporate Takeover Tax Act of 1982 : ?b scheduled for markup on July 12, 1982 by the Subcommittee on Select Revenu...

JCS-28-82 (July 09, 1982)

*** This document is not available in electronic format.*** Description of Tax Bills (H.R.617, H.R.2402, H.R.4917, H.R.5985, and H.R.6218) Schedule...

JCS-27-82 (June 25, 1982)

*** This document is not available in electronic format.*** Background And Description of Present Federal Excise Taxes Prepared for the Committee o...

JCX-26-82 (June 23, 1982)

Summary of principal changes made by H.R. 6055. ...

JCS-26-82 (June 17, 1982)

*** This document is not available in electronic format.*** Description of Tax Bills (S.2012, S.2015, S.2092, S.2113, S.2176, S.2321, and S.2413) R...

JCS-25-82 (June 16, 1982)

*** This document is not available in electronic format.*** Description of H.R.1524 and H.R.6503 Relating to Accounting Treatment of the Investment...

JCS-24-82 (June 15, 1982)

Description of possible options to increase revenues ...

JCS-23-82 (June 14, 1982)

*** This document is not available in electronic format.*** Analysis of Safe-Harbor Leasing A Report Prepared for the use of the Committee on Ways ...

JCS-22-82 (June 10, 1982)

"Description of tax bills (H.R. 4667, H.R. 4948, H.R. 5177, H.R. 5470, and H.R. 5573) : ?b scheduled for a hearing before the Subcommittee on Sel...

JCX-25-82 (June 09, 1982)

Comparison of present law to H.R. 6475 : ?b disclosure of tax returns and return information for criminal investigation purposes and certain othe...

JCX-24-82 (June 09, 1982)

Administration proposals on debt limit and debt management. ...

JCS-21-82 (June 09, 1982)

JCS-20-82 (June 08, 1982)

*** This document is not available in electronic format.*** Description of H.R.6055: Subchapter S Revision Act of 1982 Scheduled for a Hearing Befo...

JCS-19-82 (June 08, 1982)

*** This document is not available in electronic format.*** Taxes on Energy Consumption Scheduled for a Hearing Before the Subcommittee on Energy a...

JCX-23-82 (June 08, 1982)

Technical explanation of H.R. 6475 and S. 2565 relating to disclosure of tax returns and return information for criminal investigation purposes a...

JCS-18-82 (June 07, 1982)

*** This document is not available in electronic format.*** Summary of Present Federal Excise Taxes Prepared for the Committee on Ways and Means an...

JCS-17-82 (June 05, 1982)

"Description of H.R. 6410 (the Pension Equity Tax Act of 1982) : ?b scheduled for a hearing before the Committee on Ways and Means on June 8, 198...

JCS-16-82 (May 26, 1982)

*** This document is not available in electronic format.*** Description of Tax Bills and Other Estate Tax Matters Relating to The Section 6166 Tech...

JCX-22-82 (May 26, 1982)

"Description of administration proposals on increasing the public debt limit and public debt management : ?b scheduled for a public hearing befor...

JCX-21-82 (May 24, 1982)

"Administration proposal to increase the public debt limit : ?b scheduled for a public hearing before the Committee on Ways and Means on May 25, ...

JCS-15-82 (May 21, 1982)

"Description of tax bills (H.R. 4562, H.R. 5517, H.R. 5719, H.R. 5855, and H.R. 6295) relating to tax treatment of corporate mergers and acquisit...

JCX-20-82 (May 21, 1982)

"Description of S. 1713 relating to income tax treatment of sales of farmland development rights to a state or local government under a qualified...

JCS-14-82 (May 20, 1982)

*** This document is not available in electronic format.*** Description of Tax Bills (S.1485, S.2075, S.2424, and S.2425) Scheduled for a Hearing B...

JCX-19-82 (May 18, 1982)

"Description of tax bill (S. 1910) relating to tax treatment of church pension and annuity plans : ?b scheduled for a hearing before the Subcommi...

JCX-18-82 (May 17, 1982)

"Comparative description of the provisions of H.R. 6300, H.R. 5829, H.R. 6311, and H.R. 5867 relating to expanded information reporting requireme...

JCS-13-82 (May 12, 1982)

*** This document is not available in electronic format.*** Comparative Description of H.R.6300 (The Tax Compliance Act of 1982) and H.R.5829 (The ...

JCX-17-82 (May 12, 1982)

*** This document is not available in electronic format.*** Description of S.2051 Relating to the Deduction of Advertising Which is Carried by Cert...

JCX-16-82 (May 11, 1982)

"Possible amendments to H.R. 6056 (Technical Corrections Act of 1982) : ?b to be considered during markup by the Committee on Ways and Means on M...

JCX-15-82 (May 07, 1982)

Description of the Corporate Takeover Tax Act of 1982 : ?b prepared for the use of the Committee on Ways and Means ...

JCX-14-82 (May 05, 1982)

"Description of tax bills (S. 1928 and S. 2281) : ?b scheduled for a hearing before the Subcommittee on Taxation and Debt Management of the Senat...

JCX-13-82 (May 05, 1982)

"Description of S. 2214 relating to partial exclusion of interest and divided income and deduction for nonbusiness interest expense : ?b schedule...

JCX-12-82 (May 05, 1982)

"Summary comparison of Airport and Airway Trust Fund tax proposals (H.R. 4800 and administration proposal) : ?b scheduled for further considerati...

JCX-11-82 (April 27, 1982)

"H.R. 4613, the Debt Collection Act of 1981." ...

JCX-10-82 (April 27, 1982)

"Summary of Airport and Airway Trust Fund tax proposals (H.R. 4800 and administration proposal) : ?b scheduled for consideration by the Committee...

JCS-12-82 (April 26, 1982)

*** This document is not available in electronic format.*** Description of H.R.6056 (Technical Corrections Act of 1982) Scheduled for a Hearing Bef...

JCX-9-82 (April 26, 1982)

"Description of administration proposals on debt management : ?b scheduled for a public hearing before the Committee on Ways and Means on April 2...

JCS-11-82 (April 23, 1982)

*** This document is not available in electronic format.*** Background on Classification of Employees and Independent Contractors for Tax Purposes ...

JCS-10-82 (April 22, 1982)

*** This document is not available in electronic format.*** Description of Tax Bills (S.473, S.474, S.710, S.1854, and S.1923) Scheduled for a Hear...

JCX-8-82 (April 16, 1982)

Report on returns of individuals engaged in direct-selling activities. ...

JCX-7-82 (April 16, 1982)

"Summary of S. 1919 (The Energy Community Self-Help Act) : ?b scheduled for a hearing before the Subcommittee on Energy and Agricultural Taxation...

JCS-9-82 (April 13, 1982)

*** This document is not available in electronic format.*** Description of S.2298 Enterprise Zone Tax Act of 1982 Scheduled for Hearings Before the...

JCX-6-82 (April 01, 1982)

"Summary of H.R. 6056, Technical Corrections Act of 1982." ...

JCX-5-82 (April 01, 1982)

"Summary of H.R. 6055, the Subchapter S Revision Act of 1982." ...

JCS-8-82 (March 29, 1982)

Comparison of H.R. 4717 as passed by the House and as passed by the Senate ...

JCX-3-82 (March 29, 1982)

"Description of S. 1819 relating to tax treatment of crude oil purchasing cooperatives ?b scheduled for a hearing before the Subcommittee on Ener...

JCX-4-82 (March 29, 1982)

"Description of S. 2151 relating to energy investment tax credit for chlor-alkali electrolytic cells : ?b scheduled for a hearing before the Sub...

JCS-7-82 (March 26, 1982)

*** This document is not available in electronic format.*** Description of S.2105 and S.2106 Relating to State and Local Public Employee Benefit Pl...

JCS-6-82 (March 19, 1982)

"Background on federal income tax compliance and description of S. 2198 (Taxpayer Compliance Improvement Act of 1982) : ?b scheduled for a hearin...

JCS-5-82 (March 15, 1982)

*** This document is not available in electronic format.*** Description of Tax Bills (H.R.612, H.R.1808, H.R.2597, H.R.2647, H.R.2981, H.R.3191, H....

JCS-4-82 (March 08, 1982)

Estimates Of Federal Tax Expenditures For Fiscal Years 1982-1987

JCS-3-82 (March 02, 1982)

*** This document is not available in electronic format.*** Summary of Revenue Measures in the Administration's Budget for Fiscal Year 1983 Prepare...

JCS-2-82 (February 12, 1982)

*** This document is not available in electronic format.*** Summary of H.R.4717 As Passed by the Senate

JCX-2-82 (February 05, 1982)

"Description of S. 1828 relating to the tax treatment of thrift partnerships : ?b scheduled for a joint hearing before the Subcommittee on Taxati...

JCS-1-82 (January 29, 1982)

*** This document is not available in electronic format.*** Background Relating to the Effect of Racially Discriminatory Policies on the Tax-Exempt...

JCX-1-82 (January 26, 1982)

"Description of S. 1887 relating to tax credit for installation of safety airbags in new automobiles and excise tax on sale of new automobiles wi...