JCT Publications 1997

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JCS-23-97 (December 17, 1997)
General Explanation of Tax Legislation Enacted in 1997 December 17, 1997
JCS-23-97 (December 17, 1997)
Errata
JCS-22-97 (December 15, 1997)
Estimates Of Federal Tax Expenditures For Fiscal Years 1998-2002 Prepared for the House Committee on Ways and Means and the Senate Committee on Fin...
JCS-21-97 (November 20, 1997)
Joint Committee On Taxation Tax Modeling Project And 1997 Tax Symposium Papers
JCX-66-97 (November 07, 1997)
Description Of Revenue Offset In Amendment To H.R.2621, The "Reciprocal Trade Agreement Authorities Act Of 1997" As Reported By The Committee On Wa...
JCX-67-97 (November 07, 1997)
Estimated Revenue Effects Of The Revenue Offset In An Amendment To H.R.2621, The "Reciprocal Trade Agreement Authorities Act Of 1997," As Reported ...
JCX-68-97 (November 07, 1997)
JCX-68-97 (November 7, 1997) Description Of Amendment To H.R.2513 As Reported By The Committee On Ways And Means
JCX-69-97 (November 07, 1997)
Estimated Revenue Effects Of Amendments To H.R.2513, As Reported By The Committee On Ways And Means, To Restore And Modify Provisions In The "Taxpa...
JCX-65-97 (October 24, 1997)
Description Of The Tax Provisions Of The Empowerment Zone/Enterprise Community Program And H.R.1031, The "Renewing American Communities Act Of 1997...
JCX-64-97 (October 22, 1997)
Estimated Revenue Effects Of An Amendment In The Nature Of A Substitute To H.R.2676, The "Internal Revenue Service Restructuring And Reform Act Of ...
JCX-62-97 (October 21, 1997)
Description Of The "Internal Revenue Service Restructuring And Reform Act Of 1997" Scheduled for Markup by the House Committee on Ways and Means on...
JCX-63-97 (October 20, 1997)
Description Of Changes To JCX-62-97 Made By The Amendment In The Nature Of A Substitute To Be Offered By Chairman Archer
JCS-20-97 (October 17, 1997)
Federal Income Tax Issues Arising In Connection With Proposals To Restructure The Electric Power Industry
JCX-61-97 (October 09, 1997)
Chairman's Amendment In The Nature Of A Substitute To H.R.2646 Relating To Definition Of Qualified Education Expenses
JCX-54-97 (October 08, 1997)
Revenue Offset To Trade Bill Scheduled for Markup by the House Committee on Ways and Means on October 8, 1997
JCX-55-97 (October 08, 1997)
Estimated Revenue Effects Of The Revenue Offset For H.R.2621 Scheduled for Markup by the Committee on Ways and Means on October 8, 1997
JCX-56-97 (October 08, 1997)
Description Of Chairman's Mark Of The "Tax Technical Corrections Act Of 1997" Scheduled for Markup by the House Committee on Ways and Means on Octo...
JCX-57-97 (October 08, 1997)
Revenue Offset For U.S. Caribbean Basin Trade Partnership Act Scheduled for Markup by the House Committee on Ways and Means on October 9, 1997
JCX-58-97 (October 08, 1997)
Estimated Revenue Effects Of A Revenue Offset For The "United States-Caribbean Basin Trade Partnership Act"
JCX-59-97 (October 08, 1997)
Description Of Education Savings Act For Public And Private Schools And A Revenue Offset Scheduled for Markup by the House Committee on Ways and Me...
JCX-60-97 (October 08, 1997)
Estimated Revenue Effects Of The "Education Savings Act For Public And Private Schools" Scheduled for Markup by the Committee on Ways and Means on ...
JCX-53-97 (October 07, 1997)
Testimony Of The Staff Of The Joint Committee On Taxation Before The Senate Committee On Foreign Relations Hearing On Tax Treaties And Protocols With Eight Countries
JCS-12-97 (October 06, 1997)
Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of Austria Scheduled for a Hearing Before the Committee on For...
JCS-13-97 (October 06, 1997)
Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And The Republic Of Turkey Scheduled for a Hearing Before...
JCS-14-97 (October 06, 1997)
Explanation Of Proposed Income Tax Treaty Between The United States And The Grand Duchy Of Luxembourg Scheduled for a Hearing Before the Committee ...
JCS-15-97 (October 06, 1997)
Explanation Of Proposed Income Tax Treaty Between The United States And The Republic Of South Africa Scheduled for a Hearing Before the Committee o...
JCS-16-97 (October 06, 1997)
Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And The Swiss Confederation Scheduled for a Hearing Before the Committee on Foreign Relations United States...
JCS-17-97 (October 06, 1997)
Explanation Of Proposed Income Tax Treaty And Proposed Protocol Between The United States And Ireland Scheduled for a Hearing Before the Committee on Foreign Relations United States Senate on Octob...
JCS-18-97 (October 06, 1997)
Explanation Of Proposed Income Tax Treaty Between The United States And The Kingdom Of Thailand Scheduled for a Hearing Before the Committee on Foreign Relations United States Senate on October 7, ...
JCS-19-97 (October 06, 1997)
Explanation Of Proposed Protocol To The Income Tax Treaty Between The United States And Canada Scheduled for a Hearing Before the Committee on Fore...
JCX-52-97 (October 01, 1997)
Revised Estimated Revenue Effects Of An Extension Of Highway Trust Fund Excise Taxes And Related Trust Fund Provisions Scheduled For Markup By The ...
JCX-50-97 (September 29, 1997)
Extension of Highway Trust Fund Excise Taxes and Related Trust Fund Provisions Scheduled for a Markup by the Senate Committee on Finance on October...
JCX-51-97 (September 29, 1997)
Estimated Revenue Effects Of An Extension Of Highway Trust Fund Excise Taxes And Related Trust Fund Provisions Scheduled For Markup By The Senate C...
JCX-49-97 (September 25, 1997)
Background And Description Of Proposals Relating To Taxpayer Protection And Rights (Title III Of H.R.2292) scheduled for a Public Hearing Before th...
JCX-48-97 (September 23, 1997)
Chairman's Amendment In The Nature Of A Substitute Relating To Provisions In The Taxpayer Relief Act Of 1997 Canceled Pursuant To The Line Item Vet...
JCX-47-97 (September 19, 1997)
Description Of Legislation To Restore And Modify Provisions In The Taxpayer Relief Act Of 1997 Canceled Pursuant To The Line Item Veto Act
JCX-45-97 (September 17, 1997)
Written Testimony Of The Staff Of The Joint Committee On Taxation With Respect To Certain Provisions Of H.R.2292 (the "Internal Revenue Service Res...
JCX-46-97 (September 17, 1997)
Written Testimony Of The Staff Of The Joint Committee On Taxation Regarding Federal Income Tax Aspects Of Proposals To Restructure Certain FHA-Insu...
JCX-42-97 (September 09, 1997)
Description Of Revenue Provisions To Be Considered In Connection With A Markup Of Trade Matters Scheduled for Markup by the Senate Committee on Fin...
JCX-43-97 (September 09, 1997)
Estimated Revenue Effects Of Trade-Related Tax Proposals Scheduled for Markup by the Senate Finance Committee on September 11, 1997
JCX-44-97 (September 09, 1997)
Description And Analysis Of Proposals Relating To The Recommendations Of The National Commission On Restructuring The Internal Revenue Service On E...
JCX-41-97 (September 04, 1997)
Distributional Effects Of The Conference Agreement On The Revenue Reconciliation Provisions Of H.R.2014, The "Taxpayer Relief Act Of 1997"
JCX-40-97 (August 01, 1997)
Summary Of Revenue Provisions Of H.R.2014 ("Taxpayer Relief Act Of 1997")
JCX-39-97 (July 30, 1997)
Estimated Budget Effects Of The Conference Agreement On The Revenue Provisions Of H.R.2014, The "Taxpayer Relief Act Of 1997"
JCX-38-97 (July 14, 1997)
Disclosure Report For Public Inspection Pursuant To Internal Revenue Code Section 6103(p)(3)(C) For Calendar Year 1997
JCS-11-97 (July 10, 1997)
Comparison Of Revenue Provisions Of H.R.2014 As Passed By The House And The Senate Prepared for the Use of the House and Senate Conferees
JCX-37-97 (July 10, 1997)
Comparison Of The Estimated Budget Effects Of The Revenue Provisions Of H.R.2014 As Passed By The House And The Senate
JCX-36-97 (July 01, 1997)
Estimated Budget Effects Of The Revenue Provisions In H.R.2014 As Passed By The Senate On June 27, 1997
JCX-35-97 (June 25, 1997)
Estimated Budget Effects Of The "Taxpayer Relief Act Of 1997" Scheduled For Consideration By The House Of Representatives On June 26, 1997
JCX-29-97 (June 17, 1997)
Description Of Senate Finance Committee Chairman's Mark Relating To Revenue Reconciliation Provisions Scheduled for Markup Before the Senate Commit...
JCX-30-97 (June 17, 1997)
Description Of Senate Finance Committee Chairman's Mark Relating To Tax Simplification Provisions Scheduled for Markup Before the Senate Committee ...
JCX-31-97 (June 17, 1997)
Description Of Senate Finance Committee Chairman's Mark Relating To Technical Correction Provisions Scheduled for Markup Before the Senate Committe...
JCX-32-97 (June 17, 1997)
Estimated Budget Effects Of Chairman's Mark Relating To Revenue Reconciliation Provisions
JCX-33-97 (June 17, 1997)
Estimated Budget Effects Of Chairman's Mark Relating To Tax Simplification Provisions
JCX-34-97 (June 17, 1997)
JCX-34-97 (June 17, 1997) Distributional Effects Of The Revenue Reconciliation Provisions Contained In The Senate Finance Committee Chairman's Mark...
JCX-27-97 (June 11, 1997)
JCX-27-97 (June 11, 1997) Description Of The Modifications Contained In An Amendment In The Nature Of A Substitute To The Chairman's Mark Relating ...
JCX-28-97 (June 11, 1997)
Estimated Budget Effects Of An Amendment In The Nature Of A Substitute To The Chairman's Mark Relating To Revenue Reconciliation Provisions
JCX-26-97 (June 10, 1997)
Estimated Revenue Effects Of A Chairman's Mark In The Nature Of A Substitute Regarding The Budget Reconciliation Human Resources Subcommittee Items...
JCX-21-97 (June 09, 1997)
Description Of Chairman's Mark Relating To Tax Simplification Provisions Scheduled for Markup Before the House Committee on Ways and Means on June ...
JCX-22-97 (June 09, 1997)
Description Of Chairman's Mark Relating To Technical Correction Provisions Scheduled for Markup Before the House Committee on Ways and Means on Jun...
JCX-23-97 (June 09, 1997)
JCX-23-97 (June 9, 1997) Estimated Budget Effects Of Chairman's Mark Relating To Revenue Reconciliation Provisions
JCX-24R-97 (June 09, 1997)
Description Of Human Resources-Related Tax Proposals Scheduled for Markup Before the House Committee on Ways and Means on June 10, 1997
JCX-25-97 (June 09, 1997)
Estimated Budget Effects Of Chairman's Mark Relating To Earned Income Credit Compliance Proposals
JCX-20-97 (June 09, 1997)
Description Of Chairman's Mark Relating To Revenue Reconciliation Provisions Scheduled for Markup Before the House Committee on Ways and Means on J...
JCX-18-97 (June 04, 1997)
Estimated Revenue Effects Of Health-Related Tax Proposals Scheduled for Markup Before the Health Subcommittee of the House Committee on Ways and Me...
JCX-19-97 (June 04, 1997)
Description And Analysis Of Proposals Relating To The Deduction For Health Insurance Expenses Of Self-Employed Individuals, Worker Classification, ...
JCX-17-97 (June 03, 1997)
Description Of Health-Related Tax Proposals Scheduled for Markup Before the Health Subcommittee of the House Committee on Ways and Means on June 4,...
JCX-15-97 (May 22, 1997)
Written Testimony Of The Staff Of The Joint Committee On Taxation Regarding President Clinton's Tax Proposals For The District Of Columbia for a He...
JCX-16-97 (May 22, 1997)
Oral Testimony Of The Staff Of The Joint Committee On Taxation Regarding President Clinton's Tax Proposals For The District Of Columbia for a Heari...
JCX-14-97 (May 07, 1997)
Description Of The Administration's Proposals Relating To The Earned Income Credit Scheduled for a Public Hearing Before the House Committee on Way...
JCX-13-97R (April 30, 1997)
Present Law And Legislative Background Relating To The Low-Income Housing Tax Credit Scheduled for a Public Hearing Before the Subcommittee on Over...
JCX-12-97 (April 21, 1997)
Description Of S.436 (The "Intercity Passenger Rail Trust Fund Act Of 1997") And Of Present-Law Provisions Relating To Federal Excise Taxes Imposed...
JCS-9-97 (April 18, 1997)
Analysis Of Proposed Tax And Savings Incentives For Higher Education Scheduled for a Public Hearing Before the Senate Committee on Finance on April...
JCS-10-97 (April 16, 1997)
Description And Analysis Of Certain Revenue-Raising Provisions Contained In The President's Fiscal Year 1998 Budget Proposal
JCS-8-97 (April 14, 1997)
Impact On Individuals And Families Of Replacing The Federal Income Tax Scheduled for a Public Hearing Before the House Committee on Ways and Means ...
JCS-6-97 (April 08, 1997)
Review Of Selected Entity Classification And Partnership Tax Issues
JCS-7-97 (April 08, 1997)
Description And Analysis Of Proposals Relating To Estate And Gift Taxation Scheduled for a Public Hearing Before the Senate Committee on Finance on...
JCX-11-97 (April 07, 1997)
JCX-11-97 (April 7, 1997) Unauthorized Inspection Of Tax Returns Or Tax Return Information Scheduled for Markup Before the House Ways and Means Com...
JCS-5-97 (March 18, 1997)
Description And Analysis Of Tax Proposals Relating To Savings And Investment (Capital Gains, IRAs, And Estate And Gift Tax) Scheduled for a Public ...
JCS-4-97 (March 12, 1997)
Tax Treatment of Capital Gains and Losses
JCX-10-97 (March 11, 1997)
JCX-10-97 (March 11, 1997) Description And Analysis Of Certain Revenue-Raising Provisions Contained In The President's Fiscal Year 1998 Budget Prop...
JCS-3-97 (March 04, 1997)
Analysis of Proposed Tax Incentives for Higher Education scheduled for a hearing before the House Committee on Ways and Means
JCX-9-97 (March 04, 1997)
Comparison Of Certain Proposed Tax Incentives For Higher Education Scheduled for a Hearing Before the House Committee on Ways and Means on March 5,...
JCS-2-97 (March 03, 1997)
Description And Analysis Of Tax Proposals Relating To Individual Saving And IRAS Scheduled for a Hearing Before the Senate Committee on Finance on ...
JCX-8-97 (February 27, 1997)
Estimated Budget Effects Of The Revenue Provisions Contained In The President's Fiscal Year 1998 Budget Proposal
JCX-6-97R (February 10, 1997)
Description Of Revenue Provisions Contained In The President's Fiscal Year 1998 Budget Proposal
JCX-7-97 (February 10, 1997)
Reinstatement Of Air Transportation Excise Taxes And Transfer Of Excise Tax Revenues To The Airport And Airway Trust Fund Scheduled for a Markup by...
JCX-4-97 (February 04, 1997)
Background Information On Federal Air Transportation Excise Taxes And The Airport And Airway Trust Fund Scheduled for a Public Hearing Before the H...
JCX-5-97 (February 04, 1997)
Reinstatement Of Air Transportation Excise Taxes And Transfer Of Excise Tax Revenues To The Airport And Airway Trust Fund Scheduled for a Markup by...
JCX-3-97 (February 03, 1997)
Background Information On Federal Air Transportation Excise Taxes And The Airport And Airway Trust Fund Scheduled for a Public Hearing Before the S...
JCX-1-97 (January 21, 1997)
Description Of Title III ("Affordable College Act") Of S.1 ("Safe And Affordable Schools Act Of 1997")
JCX-2-97 (January 21, 1997)
JCX-2-97 (January 21, 1997) Description Of S.2 ("American Family Tax Relief Act")
JCS-1-97 (January 03, 1997)
Analysis Of Provisions Contained In The Line Item Veto Act (Public Law 104-130) Relating To Limited Tax Benefits

 

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