Providing for Consideration of the Senate Amendments to the Bill H.r. 622, Hope for Children ActDIANE Publishing |
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ACT.-Section ALTERNATIVE MINIMUM TAX amended by adding amended by striking amended to read AMENDMENTS RELATED apply to tax beginning after December benefit bond CARRYBACK clause coverage assistance current liability deduction defined in section described in paragraph DISPLACED WORKER HEALTH EFFECTIVE DATE.—The amendments end the following exceed extended unemployment compensation fiscal year 2002 Growth and Tax health care coverage health insurance credit individual Internal Revenue Code leasehold improvement property Liberty Zone business MEDICAL SAVINGS ACCOUNTS payment percent place it appears placed in service qualified leasehold improvement qualified New York read as follows real property regular compensation RELATED TO SECTION Relief Reconciliation Act respect Secretary section shall apply September 11 Social Security Act SPECIAL RULES striking subsection subchapter subclause subparagraph Tax Relief Reconciliation taxable years beginning taxpayer temporary extended unemployment term qualified tion treated unem United States Code WORKER HEALTH INSURANCE York Liberty Zone Zone business employee
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Sivu 2 - AMENDMENT OF 1954 CODE. — Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Sivu 29 - The Secretary shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this section.
Sivu 28 - State will be entitled to receive under this title for each calendar month, reduced or increased, as the case may be, by any sum by which the Secretary finds that his estimates for any prior calendar...
Sivu 21 - ... percent of the compensation otherwise paid or accrued during such taxable years to the beneficiaries under the trusts or plans. This...
Sivu 8 - ... a mere change in the form of conducting the trade or business so long as the property is retained in such trade or business as section 38 property and the taxpayer retains a substantial interest in such trade or business.
Sivu 19 - INCOME. (a) GENERAL RULE. — In the case of an individual who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the...
Sivu 29 - Labor, or a court of competent jurisdiction finds that any person--- (1) has made, or has caused to be made by another, a false statement or representation of a material fact knowing it to be false, or has knowingly failed or caused another to fail to disclose a material fact; and (2) as a result of such action has received any payment...
Sivu 22 - ... (B) such annuity contract is not subject to subsection (a), and (C) the employee's rights under the contract are nonforfeitable, except for failure to pay future premiums, then amounts contributed by such employer for such annuity contract on or after such rights become nonforfeitable shall be excluded from the gross income of the employee for the taxable year to the extent that the aggregate of such amounts does not exceed the exclusion allowance for such taxable year.
Sivu 18 - FBGC to invest a portion of the funds generated by flat-rate premiums in obligations issued or guaranteed by the United States, but gives PBGC greater flexibility in the investment of other...
Sivu 22 - ... amounts contributed by the employer for an annuity contract for the employee on whose behalf such account is maintained. (B) RETIREMENT INCOME ACCOUNT. — For purposes of this paragraph, the term Retirement income account...