Economic Recovery Tax Act of 1981
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Economic Recovery Tax Act of 1981 amended provisions of the Internal Revenue Code pertaining to the federal taxation of gifts, trusts, and estates by United States

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Published by Little, Brown in Boston .
Written in English

Subjects:

Places:

  • United States.

Subjects:

  • Inheritance and transfer tax -- Law and legislation -- United States,
  • Gifts -- Taxation -- Law and legislation -- United States,
  • Trusts and trustees -- Taxation -- United States

Book details:

Edition Notes

Statementcompiled and edited by Douglas A. Kahn, Lawrence W. Waggoner.
ContributionsKahn, Douglas A., 1934-, Waggoner, Lawrence W.
Classifications
LC ClassificationsKF6571 .A3 1981a
The Physical Object
Paginationx, 67 p. ;
Number of Pages67
ID Numbers
Open LibraryOL3204310M
LC Control Number83109430

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Get this from a library! The Economic Recovery Tax Act of [M Carr Ferguson; Harvey P Dale; United States.;].   The Economic Recovery Tax Act of (Pub.L. 97–34), also known as the ERTA or " Kemp–Roth Tax Cut ", was a federal law enacted in the United States in It was an act "to amend the Internal Revenue Code of to encourage economic growth through reductions in individual income tax rates. @article{osti_, title = {Economic Recovery Tax Act of its effect on negotiating oil lease bonus payments}, author = {Nixon, C. and Fambrough, J.}, abstractNote = {The Economic Recovery Tax Act of , with its declining individual income tax rates, has made it more attractive in many cases for both the lessor (landowner) and lessee (oil and gas company) to have bonus lease. Official Title as Enacted. An act to amend the Internal Revenue Code of to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of the capital cost recovery of investment in plant, equipment, and real property, .

Labor Supply and the Economic Recovery Tax Act of Nada Eissa. Chapter in NBER book Empirical Foundations of Household Taxation (), Martin Feldstein and James M. Poterba, editors (p. 5 - 38) Conference held January , Published in January by University of Chicago PressCited by: Economic Recovery Tax Act of (ERTA), U.S. federal tax legislation that contained numerous provisions intended to help businesses and individuals. Businesses were aided by accelerated capital recovery through new depreciation rules, special tax treatment for acquirers of troubled thrift institutions, an increased amount of retained earnings not subject to taxation, relaxed rules for Subchapter S .   The Economic Recovery Tax Act of (ERTA) was the largest tax cut in American history. Signed by President Ronald Reagan about six months after taking office, ERTA slashed income tax rates and allowed for faster expensing of depreciable assets. The bill included several incentives for small business and retirement : Julia Kagan. General Explanation Of The Economic Recovery Tax Act Of , (H.R. , 97th Congress, Public Law ). JCS (Janu ) General Explanation Of The Crude Oil Windfall Profit Tax Act of , (H.R. , 96th Congress, Public Law ).

Economic Recovery Tax Act of Long title An act to amend the Internal Revenue Code of to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of the capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other d by: the 97th United States Congress. TOPN: Economic Recovery Tax Act of Laws acquire popular names as they make their way through Congress. Sometimes these names say something about the substance of the law (as with the ' Winter Olympic Commemorative Coin Act'). Economic Recovery Tax Act of - Title I: Individual Income Tax Provisions - Subtitle A - Tax Reductions - Amends the Internal Revenue Code to reduce individual and estate and trust income tax rates for , , and thereafter. Reduces the highest marginal tax rate for all types of income from 70 to 50 percent, effective in (thus repealing the provisions limiting the income tax rate on . Economic Recovery Tax Act of AM Orred Re"wd bI- he COMMITTEE ON FINANCE UNITED STATES SENATE Prepare, by the Staff of the COMMITTEE ON FINANCE UNITED STATES SENATE ROBERT J. DOLE, Chairman J U.& OVMRNM" PRINTINO oUTICs O WASHINGTON: