 | United States. Tax Court - 1997 - 798 pągines
...on March 21, 1984, S. Prt. 98-169 (Vol. I), at 444-445 (S. Comm. Print 1984); Staff of Joint Comm. on Taxation, General Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984 (J. Comm. Print 1985); cf. Atlantic Veneer Corp. v. Commissioner, 85 TC 1075, 1084 (1985), affd. 812... | |
 | United States. Tax Court - 1990 - 1014 pągines
...April 2, 1984) (hereafter referred to as "Senate Finance Committee Explanation") at 646; Staff of the Joint Committee on Taxation, General Explanation of...Revenue Provisions of the Deficit Reduction Act of 1984 (J. Coram. Print 1984) (hereafter referred to as "Joint Committee Explanation") at 1048 n.4, 1054-1055.... | |
 | United States. Tax Court - 1989 - 1136 pągines
...the pre-opening expense doctrine. See Staff of the Joint Committee on Taxation, 98th Cong., 2d Sess., General Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984 295-96 (Comm. Print 1984). [Sorrell v. Commissioner, 882 F.2d at 489-490; fn. ref. omitted.] See also... | |
 | United States. Tax Court - 1991 - 968 pągines
...Commissioner v. Standard Life A Accident Insurance Co., 433 US 148 (1977). See Staff of the J. Comm. on Taxation, General Explanation of the Revenue Provisions of the Deficit Reduction Act, at 599, 620-622 (J. Comm. Print 1984); Anchor National Life Insurance Co. v. Commissioner, 93 TC 382,... | |
 | Arthur M. Borden, Joel A. Yunis - 1982 - 1662 pągines
...§ 368(a)(l)(D), (aX2XH). See generally, Staff of Joint Committee on taxation, 98th Cong., 2d Sess., General Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984, 192-194 (Cotnm Print 1984), explaining that the 1984 statutory reduction of the stock dividend threshold... | |
 | 1986 - 766 pągines
...Joint Committee Print, 97th Cong., 2nd sess., Dec. 31, 1982. Washington, US Gov't. Print. Off., 1982. . General Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984. Joint Committee Print, 98th Cong., 2nd sess., 1984. Washington, US Gov't. Print. Off., 1985. — .... | |
 | United States. Congress. Senate. Committee on Finance - 1985 - 810 pągines
...Cong., 2d Sess. 1410-1411 (1984): S. Prt. No. 169, Vol. 1, 98th Cong., 2d Sess. 536 (1984); Staff of the Joint Committee on Taxation, General Explanation of...Revenue Provisions of the Deficit Reduction Act of 1964 594 (1984) (the "Blue Book*). The direct distributions to which new section 815 refers clearly... | |
 | United States. Congress. House. Committee on Ways and Means - 1985 - 916 pągines
...Cong., 2d Sess. 1410-1411 (1984): S. Prt. No. 169, Vol. 1, 98th Cong., 2d Sess. 536 (1984); Staff of the Joint Committee on Taxation, General Explanation of...Revenue Provisions of the Deficit Reduction Act of 19Ц 594 (1984) (the "Blue Book"). The direct distributions to which new section 815 refers clearly... | |
 | United States. Congress. House. Committee on Ways and Means - 1985 - 396 pągines
...Act of 1984 included at least one new statutory exemption intended to modify earlier positions. The General Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984 prepared by the Joint Committee on Taxation gives an indication of how the exclusion is intended to... | |
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Joint Committee on Taxation, General Explanation of the Deficit Reduction Act of 1984. 
