JCT Publications 1981

To order any of these publications, call (202) 225-2647 or send an e-mail to jctpublications@mail.house.gov. Please provide your name and address and specify the publication(s) desired by JCS or JCX number.

JCS-71-81 (December 29, 1981)
*** This document is not available in electronic format.*** General Explanation of the Economic Recovery Tax Act of 1981 (H.R.4242, 97th Congress; ...
JCS-70-81 (December 21, 1981)
Summary of H.R. 5159 : ?b the Black Lung Benefits Revenue Act of 1981 (including other tax provisions adopted) ...
JCX-42-81 (December 14, 1981)
"Description of proposals scheduled for Senate Finance Committee markup on December 14, 1981 " ...
JCX-41-81 (December 12, 1981)
"Description of H.R. 5159, Black Lung Benefits Revenue Act of 1981" ...
JCX-40-81 (December 12, 1981)
"Description of safe harbor leasing provisions under the accelerated cost recovery system : scheduled for a hearing by the Subcommittee on Oversi...
JCX-39-81 (December 10, 1981)
"Comparison of proposals relating to the disclosure of tax information for purposes of nontax criminal law enforcement : H.R. 1502 introduced by ...
JCX-38-81 (December 10, 1981)
"Description of S. 1449 relating to modification of the energy tax credit subsidized financing rule : scheduled for a joint hearing by the Subcom...
JCX-37-81 (December 09, 1981)
"Description of safe harbor leasing provisions under the accelerated cost recovery system : scheduled for a hearing by the Senate Committee on Fi...
JCX-36-81 (December 09, 1981)
"Summary comparison of provisions present law and H.R. [1354], Black Lung Benefits Revenue Act of 1981" ...
JCX-35-81 (December 09, 1981)
"Description of H.R. 1354, Black Lung Benefits Revenue Act of 1981" ...
JCS-69-81 (December 09, 1981)
"Description of tax bills (S. 696, S. 1757, and S. 1883) : ?b scheduled for a hearing before the Subcommittee on Taxation and Debt Management of ...
JCS-68-81 (December 07, 1981)
"Description of tax bills relating to LIFO inventory recapture (H.R. 4717 and H.R. 5011) and net operating loss treatment of the Federal National...
JCX-34-81 (December 07, 1981)
"Description of S. 1354 (Emergency Preparedness Act of 1981) relating to standby revenue recycling authority to deal with petroleum supply disrup...
JCS-67-81 (December 03, 1981)
"Description of tax bills (S. 829, S. 1607, S. 1645, S. 1855, and S. 1888) : ?b scheduled for a hearing before the Subcommittee on Savings, Pensi...
JCX-33-81 (December 02, 1981)
Summary of GAO report on the collection of delinquent taxes by the Internal Revenue Service ...
JCX-32-81 (November 23, 1981)
"Description of S. 1824 (relating to reforestation expenses) and other timber taxation issues : schedule for a hearing before the Subcommittees o...
JCS-66-81 (November 17, 1981)
"Description of tax bills relating to election of alternate valuation date on late return (S. 1430) and the Independent Local Newspaper Act of 19...
JCS-65-81 (November 06, 1981)
"Description of tax bills (S. 649, S. 851, and S. 852) relating to the tax treatment of artists : ?b scheduled for a hearing before the Subcommit...
JCS-64-81 (November 06, 1981)
"Description of S. 732 and present law relating to disclosure of tax returns and return information for purposes of nontax criminal law enforceme...
JCS-63-81 (November 04, 1981)
"Description of tax bills (S. 1081, S. 1594, S. 1749, and S. 1764) scheduled for a hearing before the Subcommittee on Taxation and Debt Managemen...
JCS-62-81 (November 02, 1981)
"Description of tax bills (S. 1695, S. 1733, and S. 1734) relating to generation-skipping transfer tax and certain other tax matters involving co...
JCS-61-81 (October 28, 1981)
"Description of tax bills (S. 1035, S. 1595, and S. 1745) : ?b scheduled for a hearing before the Subcommittee on Taxation and Debt Management of...
JCX-31-81 (October 26, 1981)
"Description of H.R. 4800 (Airport and Airway Revenue Act of 1981) : ?b scheduled for markup by the Committee on Ways and Means on October 27, 19...
JCS-60-81 (October 21, 1981)
"Description of energy and agricultural tax credit bills : ?b (S. 329, S. 569, and S. 1561) : scheduled for a hearing before the Subcommittee on ...
JCX-30-81 (October 20, 1981)
Safe harbor leasing provisions under accelerated cost recovery system. ...
JCS-58-81 (October 16, 1981)
"Description of law and bills relating to business use of homes and other tax matters : ?b scheduled for a hearing by the Subcommittee on Select ...
JCS-59-81 (October 16, 1981)
"Description of energy tax credit bills (S. 750 and S. 1288) : ?b scheduled for a hearing before the Subcommittee on Energy and Agricultural Taxa...
JCX-29-81 (October 16, 1981)
Safe harbor leasing provisions under accelerated cost recovery system. ...
JCS-57-81 (October 15, 1981)
"Description of law and bills relating to awards of attorney's fees in tax cases : ?b (Public Law 96-481, S. 752, and S. 1673) scheduled for a he...
JCS-56-81 (October 15, 1981)
"Description of tax bills (S. 425, S. 608, S. 1348, S. 1479, S. 1580, and S. 1656) scheduled for a hearing before the Subcommittee on Taxation an...
JCS-55-81 (October 14, 1981)
"Description of H.R. 4613 and other proposals relating to federal debt collection procedures : ?b scheduled for a hearing before the Committee on...
JCS-54-81 (October 13, 1981)
"Description of proposals (H.R. 2930 and H.R. 2643) relating to aviation excise taxes and airport and airway trust fund authorizations : ?b sched...
JCX-28-81 (September 24, 1981)
"Statement of David H. Brockway, Deputy Chief of Staff, Richard A. Gordon, International Tax Counsel, and Thomas B. Joyce, Accountant, staff of t...
JCX-27-81 (September 24, 1981)
"Prepared statement of David H. Brockway, Deputy Chief of Staff, Richard A. Gordon, International Tax Counsel, and Thomas B. Joyce, Accountant, s...
JCS-53-81 (September 24, 1981)
"Description of law and bills relating to awards of attorney's fees in tax cases : ?b (Public Law 96-481, H.R. 1095, H.R. 2555, and H.R. 3262) sc...
JCS-52-81 (September 23, 1981)
"Description of tax bills (S. 578, S. 768, S. 1276, and S. 1472) : ?b scheduled for a hearing before the Subcommittee on Taxation and Debt Manage...
JCS-51-81 (September 22, 1981)
Explanation of proposed estate and gift tax treaty between the United States and the Federal Republic of Germany ...
JCS-50-81 (September 22, 1981)
Explanation of proposed income tax treaty (and proposed protocol) between the United States and Jamaica ...
JCS-49-81 (September 22, 1981)
Explanation of proposed income tax treaty (and proposed protocol) between the United States and the Argentine Republic ...
JCS-48-81 (September 22, 1981)
Explanation of proposed income tax treaty between the United States and Canada ...
JCS-47-81 (September 21, 1981)
Explanation of proposed protocol to income tax treaty between the United States and the Kingdom of Norway ...
JCS-46-81 (September 21, 1981)
0Explanation of proposed income tax treaty between the United States and the Philippines ...
JCS-45-81 (September 21, 1981)
Explanation of proposed income tax treaty between the United States and the Kingdom of Morocco ...
JCS-44-81 (September 21, 1981)
Explanation of proposed income tax treaty (and proposed protocol) between the United States and Israel ...
JCS-43-81 (September 21, 1981)
Explanation of proposed income tax treaty between the United States and Egypt ...
JCS-42-81 (September 21, 1981)
Explanation of proposed income tax treaty between the United States and the People's Republic of Bangladesh ...
JCS-41-81 (September 21, 1981)
Explanation of proposed income tax treaty between the United States and the Republic of Malta ...
JCX-26-81 (September 16, 1981)
"Issues relating to proposed income tax treaties : ?b scheduled for a hearing by the Senate Committee on Foreign Relations, September 24, 1981." ...
JCX-25-81 (September 14, 1981)
S. 1249--the Debt Collection Act of 1981. ...
JCX-24-81 (September 09, 1981)
Public debt limit. ...
JCS-40-81 (August 05, 1981)
Summary of H.R. 4242 : ?b the Economic Recovery Tax Act of 1981 ...
JCX-23-81 (August 03, 1981)
Brief summary of the conference agreement on H.R. 4242 (the Economic Recovery Tax Act of 1981). ...
JCX-22-81 (August 03, 1981)
"Burden tables-1982, 1983, and 1984." ...
JCS-39-81 (July 31, 1981)
Comparison of tax provisions : H.R. 4242 (Economic Recovery Tax Act of 1981)as passed by the House ...
JCX-21-81 (July 31, 1981)
"Estimated revenue effects of H.R. 4242 as passed by the House and H.J. Res. 266 as approved by the Senate on July 27, 1981, fiscal years 1981-19...
JCS-38-81 (July 30, 1981)
*** This document is not available in electronic format.*** Comparison of Tax Provisions-H.R.4242 (Economic Recovery Tax Act Of 1981) as Passed by ...
JCS-37-81 (July 27, 1981)
"Comparative summary of H.R. 4242, Tax Incentive Act of 1981 : ?b as reported by the Ways and Means Committee and as proposed to be modified by t...
JCS-36-81 (July 25, 1981)
"Description of bills (S. 1047 and S. 1272) relating to aviation excise taxes : ?b scheduled for a hearing before the Subcommittee on Taxation an...
JCS-35-81 (July 22, 1981)
"Description of tax bills (S. 805, S. 1214, S. 1304, S. 1320, and S. 1369) : ?b scheduled for a hearing before the Subcommittee on Taxation and D...
JCX-20-81 (July 21, 1981)
"Material distributed during Ways and Means markup on the Economic Recovery Tax Act of 1981 on Tuesday, July 21, 1981." ...
JCS-34-81 (July 17, 1981)
"Description of S. 1249 the Debt Collection Act of 1981 : ?b scheduled for a hearing before the Subcommittee on Oversight of the Internal Revenue...
JCX-19-81 (July 13, 1981)
"Material distributed during Ways and Means markup on the Economic Recovery Tax Act of 1981 on Monday, July 13, 1981." ...
JCS-33-81 (July 10, 1981)
"Description of S. 1310, Urban Jobs and Enterprise Zone Act of 1981 : ?b scheduled for hearings before the Subcommittee on Savings, Pensions, and...
JCX-18-81 (July 10, 1981)
"Tax straddle material distributed during Ways and Means markup on July 10, 1981." ...
JCS-32-81 (June 24, 1981)
"Description of tax bills (S. 169, S. 532, S. 791, S. 721, S. 979, and S. 1382) : ?b scheduled for a hearing before the Subcommittee on Taxation ...
JCS-31-81 (June 22, 1981)
"Background and description of administration proposal relating to estate and gift taxes : ?b prepared for the use of the Committee on Ways and M...
JCS-30-81 (June 19, 1981)
"Description of tax bills relating to certain business expenses of state legislators (H.R. 365, H.R. 858, H.R. 2067, and H.R. 2605) : ?b schedule...
JCS-29-81 (June 17, 1981)
Proposed depreciation and investment tax credit revisions ...
JCX-17-81 (June 17, 1981)
Expensing and rate cuts. ...
JCX-16-81 (June 16, 1981)
[Tables on depreciation allowances]. ...
JCX-15-81 (June 16, 1981)
[Tables on comparison of depreciation methods]. ...
JCS-28-81 (June 16, 1981)
Comparison of present law with alternative capital cost recovery proposals ...
JCS-27-81 (June 11, 1981)
Summary of revised administration tax reduction proposal ...
JCS-26-81 (June 11, 1981)
"Background on commodity tax straddles and explanation of S. 626 : ?b scheduled for a joint hearing by the Subcommittee on Taxation and Debt Mana...
JCS-25-81 (June 03, 1981)
"Description of miscellaneous energy tax bills (S. 307, S. 448, S. 498, and S. 725) : ?b scheduled for a hearing before the Subcommittee on Energ...
JCX-14-81 (June 02, 1981)
"Description of additional estate and gift tax bills (S. 23, S. 557, and S. 955) : ?b scheduled for a hearing before the Subcommittee on Estate a...
JCS-24-81 (May 30, 1981)
"Description of S. 550 Tuition Tax Relief Act of 1981 : ?b scheduled for hearings before the Subcommittee on Taxation and Debt Management of the ...
JCS-23-81 (May 29, 1981)
"Description of S. 850, Taxpayer's Bill of Rights Act : ?b scheduled for a hearing before the Subcommittee on Oversight of the Internal Revenue S...
JCS-22-81 (May 26, 1981)
Summary of testimony on administration tax proposals before the Committee on Ways and Means ...
JCS-21-81 (May 22, 1981)
"Description of tax bills (S. 230, S. 450, S. 644, S. 978, and S. 1039) : ?b scheduled for a hearing before the Subcommittee on Taxation and Debt...
JCS-20-81 (May 18, 1981)
Proposed depreciation and investment tax credit revisions ...
JCS-19-81 (May 08, 1981)
"Description of tax bills (S. 639, S. 702, and S. 738) : ?b scheduled for a hearing before the Subcommittee on Taxation and Debt Management of th...
JCS-18-81 (May 06, 1981)
Proposed depreciation and investment tax credit revisions ...
JCS-17-81 (May 04, 1981)
"Description of tax bills relating to incentives for savings and investment : scheduled for a hearing before the Subcommittee on Savings, Pension...
JCX-13-81 (April 30, 1981)
Summary of GAO report on fictitious employment tax deposits : ?b memorandum ...
JCS-16-81 (April 30, 1981)
"Background and description of bills (S. 395, S. 404, S. 574, and S. 858) relating to estate and gift taxes : ?b scheduled for a hearing before t...
JCX-12-81 (April 30, 1981)
Summary of GAO report on the legal review process for criminal tax cases : ?b memorandum ...
JCX-11-81 (April 29, 1981)
Report on sample of commodity straddle returns. ...
JCS-15-81 (April 28, 1981)
"Background on commodity tax straddles and explanation of H.R. 1293 : ?b scheduled for a hearing by the Committee on Ways and Means on April 30, ...
JCS-12-81 (April 27, 1981)
"Background on regulations under sections 482, 483, and 2032A of the Internal Revenue Code : ?b scheduled for a hearing before the Subcommittee o...
JCS-14-81 (April 27, 1981)
"Background and issues relating to individual income tax reductions : ?b prepared for the use of the Committee on Ways and Means, U.S. House of R...
JCX-10-81 (April 27, 1981)
"Description of H.R. 2557 relating to tax treatment of professional sports franchise transfers : ?b scheduled for a hearing by the Subcommittee o...
JCS-13-81 (April 25, 1981)
"Economic background for a tax reduction bill / ?c prepared for the use of the Committee on Ways and Means, U.S. House of Representatives, by the...
JCS-11-81 (April 24, 1981)
"Description of bills (S. 408, S. 436, S. 598, and S. 867) relating to tax treatment of foreign earned income : ?b scheduled for a hearing before...
JCX-9-81 (April 13, 1981)
Data on income tax proposals ...
JCX-8-81 (April 06, 1981)
"Description of and background information relating to revenue procedure 80-50, deduction of interest by banks : ?b scheduled for a hearing by th...
JCS-10-81 (April 03, 1981)
"Background on tax incentives for employment : ?b scheduled for a hearing before the Subcommittee on Economic Growth, Employment, and Revenue Sha...
JCS-9-81 (March 30, 1981)
"Description of tax bills (S. 388, S. 446, S. 464, S. 476, S. 499, S. 500, and S. 501) : ?b scheduled for a hearing before the Subcommittee on Ta...
JCS-8-81 (March 27, 1981)
"Description of tax and tariff proposals for domestic oil refining scheduled for a hearing before the Subcommittee on Energy and Agricultural Tax...
JCX-7-81 (March 26, 1981)
Summary of revised administration proposals regarding Airport and Airway Trust Fund excise taxes. ...
JCS-7-81 (March 16, 1981)
"Estimates of federal tax expenditures, Committee on Ways and Means / ?c prepared by the staffs of the Treasury Department and Joint Committee on...
JCS-6-81 (March 13, 1981)
"Description of tax bills (S. 352, S. 483, S. 502, and S. 565) : ?b scheduled for a hearing before the Subcommittee on Taxation and Debt Manageme...
JCS-5-81 (February 24, 1981)
"0Description of tax bills (S. 12, S. 24, and S. 243) relating to incentives to save for retirement, education, or housing : ?b scheduled for a h...
JCX-5-81 (February 24, 1981)
Comparison of present law and administration's capital cost recovery proposal. ...
JCS-4-81 (February 23, 1981)
"Description of tax bills (S. 31, S. 239 and S. 452) : ?b scheduled for a hearing before the Subcommittee on Taxation and Debt Management of the ...
JCS-3-81 (February 20, 1981)
"0Summary of administration tax and budget reduction proposals (as announced in the president's message of February 18, 1981)" ...
JCX-6-81 (February 20, 1981)
Windfall profit tax revenue estimates : ?b memorandum ...
JCX-4-81 (February 13, 1981)
Overview of depreciation reform. ...
JCX-3-81 (February 06, 1981)
Issues in individual tax cut proposals. ...
JCX-2-81 (February 04, 1981)
Public debt limit. ...
JCX-1-81 (February 02, 1981)
Public debt limit. ...
JCS-2-81 (January 30, 1981)
Background and issues relating to the public debt limit / ?c prepared for the Committee on Ways and Means and the Committee on Finance ; by the s...
JCS-1-81 (January 29, 1981)
*** This document is not available in electronic format.*** General Explanation Of The Crude Oil Windfall Profit Tax Act Of 1980 (H.R.3919, 96th C...

 

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