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history: The 1981 Economic Recovery Tax Act that dramatically cut income tax rates for individuals and businesses, and the Tax Reform Act of 1986 that further cut individual income tax rates to their lowest levels in modern memory. The Economic Recovery Tax Act in 1981 created the unlimited marital deduction. Court of Federal Claims DC District Court ERISA Employee Retirement Income Security Act of 1974 ERTA Economic Recovery Tax Act of 1981 Fed. |
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