Taxpayer Relief Act of 1997 (H.R. 2014) Summary of Selected Provisions Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T18:25:00.000 2020-06-29T23:00:40Z 2020-06-29T23:00:40Z 2017-07-31 1997-08-08
dc.description.abstract <p>Earned Income Credit. Legislation to make it clear that gains and losses “from the sale of livestock described in section 1231(b)(3)” were not included in “disqualified income” for purposes of calculating the earned income credit failed to be included in the final bill. IRS had taken the position in late 1996 and early 1997 that Section 1231 gains were to be treated the same as Section 1221 gains for this purpose and both were counted as disqualified income.</p>
dc.identifier archive/
dc.identifier.articleid 1398
dc.identifier.contextkey 10518978
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol8/iss15/1
dc.source.bitstream archive/|||Fri Jan 14 17:45:04 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Taxpayer Relief Act of 1997 (H.R. 2014) Summary of Selected Provisions
dc.type article
dc.type.genre article
dspace.entity.type Publication
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