General Explanation of Tax Legislation Enacted in the

General Explanation of Tax Legislation Enacted in the : 111th Congress, March 2011

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For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effec immediately prior to enactment. Tax preparers, tax attorneys, and certified public accountants (CPAs), and tax analysts would be most interested in this volume.

For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 111th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document.

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Product details

  • Paperback | 759 pages
  • 149.86 x 231.14 x 25.4mm | 680.39g
  • United States
  • English
  • 0160880084
  • 9780160880087