(13.) Joint Committee on Taxation, Generat Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984
The legislation I introduced levels the playing field by further clarifying the intent of Congress expressed in the Deficit Reduction Act of 1984
. My legislation simply states that paired-share REITs must comply with the standard gross income texts applicable to all REITs, contained in section 856 of the Internal Revenue Code.
Van Remortel: The Deficit Reduction Act of 1984
imposes an Unrelated Business Income Tax on the earnings gains on assets in the trust.
The Deficit Reduction Act of 1984
virtually precludes prefunding for retiree medical benefits.
* The Deficit Reduction Act of 1984
, designed to increase receipts $50.0 billion and reduce outlays $13.0 billion over fiscal years 1984-87.
The main reason was the Deficit Reduction Act of 1984
, which no longer allowed physicians to bill Medicare patients for tests that are sent out to independent or hospital laboratories.
After succeeding in making the bailout part of the Deficit Reduction Act of 1984
, D'Amato denounced the overall bill for its "total lack of spending curtailment.'
The Tax Reform Act of 1984 (passed as part of the Deficit Reduction Act of 1984
In contrast to TAMRA, it is absolutely essential to comply with the guideline premium and corridor test or meet the cash value accumulation test of the Deficit Reduction Act of 1984
* Section 419 plans created under Deficit Reduction Act of 1984
Such an agreement became mandatory beginning with the Deficit Reduction Act of 1984
Enacted by Congress in the Deficit Reduction Act of 1984
, sections 419 and 419A of the Code limit the deductibility of employer contributions made to a welfare benefit fund, including a VEBA, to the fund's "qualified cost" for its taxable year.