JCT Publications 1983

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-21-83 (June 06, 1986)
"Description of H.R. 3110 : ?b relating to tax treatment of property used by nontaxable entities, scheduled for a hearing before the Committee on...
JCS-62-83 (December 30, 1983)
Schedule of present federal excise taxes ...
JCS-61-83 (November 17, 1983)
"Replacement of domestic international sales corporations (DISCs) : ?b description of S. 1804 (Foreign Sales Corporation Act) scheduled for a hea...
JCS-60-83 (November 16, 1983)
"Description of tax bills (S. 146, S. 1332, S. 1758, S. 1809, and S. 1857) : ?b scheduled for a hearing before the Subcommittee on Taxation and D...
JCS-59-83 (November 16, 1983)
"Description of S. 1768 relating to energy tax credit for certain fishing vessel equipment : ?b scheduled for a hearing before the Subcommittee o...
JCS-58-83 (November 15, 1983)
"Description of bills (H.R. 1955, H.R. 1735, and H.R. 2375) relating to distressed area tax incentives : ?b scheduled for a hearing before the Co...
JCS-57-83 (November 14, 1983)
Study of 1982 effective tax rates of selected large U.S. corporations ...
JCS-56-83 (November 09, 1983)
"Description of H.R. 701 (""Computer Contribution Act of 1983"") : ?b scheduled for a field hearing (San Francisco, Calif.) before the Subcommitt...
JCX-38-83 (November 07, 1983)
"Summary of tax bills and proposed legislation : ?b scheduled for a markup by the Subcommittee on Select Revenue Measures of the Committee on Way...
JCX-37-83 (November 05, 1983)
"Description of tax provisions : preclusion of state and local taxation of personal property in foreign trade zones (Section 211(B) of H.R. 3398)...
JCS-55-83 (November 03, 1983)
"Description of S. 1822 (relating to trusts for investments in mortgages) : ?b scheduled for a hearing before the Senate Committee on Finance on ...
JCX-36-83 (November 03, 1983)
"Description of additional tax bills (H.R. 4206, H.R. 4253, and H.R. 4271) : ?b scheduled for a hearing before the Subcommittee on Select Revenue...
JCS-54-83 (November 02, 1983)
"Description of tax bills (H.R. 677, H.R. 1607, H.R. 2568, H.R. 3030, and H.R. 3529) : ?b scheduled for a hearing before the Subcommittee on Sele...
JCS-53-83 (November 02, 1983)
"Description of the administration's payment-in-kind (PIK) program, including tax issues raised by the program : ?b scheduled for a hearing befor...
JCS-52-83 (November 01, 1983)
"Taxation of capital gains and losses : ?b scheduled for hearings before the Committee on Ways and Means, November 2, 1983" ...
JCX-35-83 (November 01, 1983)
Summary of the revenue provisions of the Senate Finance Committee's reconciliation recommendations. ...
JCS-51-83 (October 27, 1983)
"Description of tax bills (S. 499, S. 831, S. 842, S. 1231, S. 1807, and S. 1914) : ?b scheduled for a hearing before the Subcommittee on Taxatio...
JCX-34-83 (October 25, 1983)
"Increase in public debt limit (H.J. Res. 308) : ?b scheduled for consideration by the Committee on Finance on Tuesday, October 25, 1983)." ...
JCS-50-83 (October 21, 1983)
"Description of bills relating to economic equality in various tax, pension, and related federal laws : ?b scheduled for a hearing before the Com...
JCS-49-83 (October 20, 1983)
"Background and issues relating to research and experimentation expense source allocation rules : ?b scheduled for hearings before the Subcommitt...
JCX-33-83 (October 18, 1983)
Proposal for tax-exempt bonds : ?b mortgage subsidy bonds and IDBs. ...
JCX-32-83 (October 05, 1983)
Comparison of present law and H.R. 4065 relating to the tax treatment of life insurance companies and their products ...
JCX-31-83 (October 04, 1983)
"Comparison of present law, H.R. 3525 as introduced, and H.R. 3525 as reported by the Subcommittee on Select Revenue Measures relating to the tax...
JCS-48-83 (October 03, 1983)
"Major issues in the taxation of life insurance products, policyholders, and companies : ?b a study" ...
JCX-30-83 (September 30, 1983)
Comparison of present law and recommendations of the Subcommittee on Oversight of the Committee on Ways and Means relating to the tax treatment o...
JCX-29-83 (September 30, 1983)
"Additional items for committee consideration on H.R. 3805, the Technical corrections act of 1983" ...
JCX-28-83 (September 30, 1983)
"Summary of present law, description of provisions, and possible modifications to H.R. 3475, the tax law simplification and improvement act of 19...
JCS-47-83 (September 29, 1983)
"Description of S. 1262 (Church Audit Procedures Act of 1983) : ?b scheduled for a hearing before the Subcommittee on Oversight of the Internal R...
JCX-26-83 (September 29, 1983)
"Comparison of present law, H.R. 3525, and possible clarifications and modifications relating the tax treatment of nonstatutory fringe benefits" ...
JCX-27-83 (September 29, 1983)
"Summary of present law, description of provisions, and possible modifications of H.R. 699 (condominium conversions), H.R. 2476 (net gifts), H.R....
JCX-25-83 (September 27, 1983)
"Comparison of present law, a discussion draft, and possible clarifications offered by Representatives Stark and Moore, relating to the tax treat...
JCS-46-83 (September 23, 1983)
"Description of tax bills (S. 120, S. 1397, S. 1584, S. 1814, S. 1815, and S. 1826) : ?b scheduled for a hearing before the Subcommittee on Taxat...
JCS-45-83 (September 21, 1983)
"Description of proposal relating to special limitations on the carryover of net operating losses and other tax attributes of corporations : ?b s...
JCS-44-83 (September 20, 1983)
"Description of tax bills (H.R. 699, H.R. 2476, H.R. 2504, H.R. 2831, H.R. 3096, H.R. 3173, H.R. 3592, and H.R. 3593) : ?b scheduled for a hearin...
JCS-43-83 (September 16, 1983)
"Description of tax bills (S. 1066, S. 1550, S. 1557, and S. 1666) : ?b scheduled for a joint hearing before the Subcommittee on Savings, Pension...
JCS-42-83 (September 15, 1983)
"Description of H.R. 3805 (Technical Corrections Act of 1983) : ?b scheduled for a hearing before the Committee on Ways and Means on September 22...
JCS-41-83 (September 15, 1983)
"Description of the child support enforcement program and of S. 150 (the ""Collection of Student Loans in Default Act of 1983"") : ?b scheduled f...
JCX-24-83 (September 15, 1983)
"Section-by-section summary of the September 13, 1983, committee print of the Stark-Moore discussion proposal." ...
JCS-40-83 (September 12, 1983)
"Description of S. 1598 (the First Time Homebuyer Assistance Act of 1983) : ?b scheduled for a hearing before the Committee on Finance on Septemb...
JCX-23-83 (August 02, 1983)
"0Comparison of present law, a discussion proposal and possible clarifications offered by Representatives Stark and Moore, relating to the tax tr...
JCS-38-83 (July 29, 1983)
"Description of S. 1113, relating to the use of tax-exempt interest in determining the amount of taxable social security benefits : ?b scheduled ...
JCS-37-83 (July 29, 1983)
"Description of tax bills (S. 1600, S. 1579, S. 108, S. 1464, and S. 1549 : ?b scheduled for a hearing before the Subcommittee on Taxation and De...
JCS-39-83 (July 29, 1983)
"Description of tax bills (H.R. 2163, S. 927, and S. 1183) : ?b scheduled for a hearing before the Subcommittee on Taxation and Debt Management o...
JCX-22-83 (July 29, 1983)
Description of S. 1167. ...
JCS-36-83 (July 28, 1983)
"Description of H.R. 3525 (Permanent Tax Treatment of Fringe Benefits Act of 1983) : ?b scheduled for a hearing before the Subcommittee on Select...
JCX-21-83 (July 27, 1983)
Summary of GAO report to the Joint Committee on Taxation on legislative changes needed to enable the IRS to assess taxes voluntarily reported by ...
JCS-35-83 (July 22, 1983)
"Description of H.R. 3475 : ?b Tax Law Simplification and Improvement Act of 1983 : scheduled for a hearing before the Committee on Ways and Mean...
JCX-20-83 (July 21, 1983)
Not released
JCX-19-83 (July 20, 1983)
Not released
JCX-18-83 (July 19, 1983)
Summary of fiscal year 1984 budget and proposed revenue increases ...
JCS-34-83 (July 18, 1983)
"Description of S. 1564 (Governmental Lease Financing Reform Act of 1983) : relating to tax treatment of property leased to tax-exempt entities :...
JCS-33-83 (July 18, 1983)
Comparison of H.R. 2973 as passed by the House and as passed by the Senate ...
JCS-32-83 (July 15, 1983)
"Description of energy tax bills (S. 1193, S. 1237, S. 1303, and S. 1305) : ?b scheduled for a hearing before the Subcommittee on Energy and Agri...
JCS-31-83 (June 24, 1983)
"Description of income tax provisions relating to private foundations : ?b scheduled for hearings before the Subcommittee on Oversight of the Com...
JCS-30-83 (June 24, 1983)
"Description of gift and estate tax matters, including S. 309, S. 310, S. 953, S. 1180, S. 1210, S. 1250, S. 1251, S. 1252, S. Res. 126, and cert...
JCX-17-83 (June 24, 1983)
Not released
JCX-16-83 (June 23, 1983)
H.R. 2163 and H.R. 2809 as reported by the Committee on Merchant Marine and Fisheries. ...
JCX-15-83 (June 23, 1983)
"Tables related to proposal to cap the 1983 income tax rate reduction (contained in H.R. 1183) : ?b scheduled for a hearing by the Committee on F...
JCS-28-83 (June 21, 1983)
"Background on federal income tax compliance : ?b scheduled for a hearing before the Senate Committee on Finance on June 23, 1983" ...
JCS-27-83 (June 21, 1983)
"Overview of administration proposal to cap exclusion for employer provided medical care (S. 640) and of tax treatment of other fringe benefits :...
JCS-26-83 (June 16, 1983)
"Description of S. 19 (""Retirement Equity Act of 1983"") and S. 888 (""Economic Equity Act of 1983"") : ?b scheduled for hearings before the Com...
JCS-25-83 (June 16, 1983)
"Description of S. 1396 (Energy Security Tax Incentives Act of 1983) : ?b scheduled for a hearing before the Subcommittee on Energy and Agricultu...
JCX-14-83 (June 16, 1983)
"Tables related to consideration of H.R. 1183 by the Committee on Ways and Means on June 16, 1983" ...
JCS-24-83 (June 13, 1983)
"Trends in the use of tax-exempt bonds to finance private activities, including a description of H.R. 1176 and H.R. 1635 : ?b scheduled for a hea...
JCS-22-83 (June 08, 1983)
"Description of tax provisions of H.R. 2769 (The Caribbean Basin Economic Recovery Act) : ?b scheduled for a hearing before the Committee on Ways...
JCS-19-83 (June 01, 1983)
"Description of tax bills (H.R. 2163 and H.R. 2809) : ?b scheduled for a hearing before the Committee on Ways and Means, on June 2, 1983" ...
JCS-20-83 (June 01, 1983)
"Description of tax bills (S. 562 and S. 1161) : ?b relating to extension of time to dispose of excess business holdings and definition of motor ...
JCS-18-83 (May 26, 1983)
"Description of tax bills (S. 654, S. 738, S. 1147, S. 1194, and S. 1195) : ?b scheduled for a hearing before the Subcommittee on Taxation and De...
JCX-13-83 (May 24, 1983)
"Prepared statement of Richard A. Gordon, deputy chief of staff, Joint Committee on Taxation, and Patrick Oglesby, legislation attorney, Joint Co...
JCS-17-83 (May 23, 1983)
"Shipping and aircraft tax agreement between the United States and the People's Republic of China : ?b scheduled for a hearing before the Committ...
JCS-16-83 (May 23, 1983)
"Explanation of proposed income tax treaty (and proposed protocol) between the United States and New Zealand : ?b scheduled for a hearing before ...
JCS-15-83 (May 23, 1983)
"Explanation of proposed income tax treaty between the United States and Australia : ?b scheduled for a hearing before the Committee on Foreign R...
JCS-14-83 (May 20, 1983)
"Description of tax bills (S. 237 and S. 1006) relating to accounting for mining reclamation reserves, repeal of reduction in iron ore percentage...
JCS-13-83 (May 18, 1983)
"Description of issue areas relating to efforts to reduce taxpayer burdens : ?b scheduled for a hearing before the Subcommittee on Oversight of t...
JCX-12-83 (May 13, 1983)
"Summary description of S. 528 (the educational opportunity and equity act of 1983), relating to tax credits for tuition expenses : ?b scheduled ...
JCS-12-83 (May 12, 1983)
"Description of tax bills (S. 137 and S. 1061) relating to mortgage subsidy bonds and federal guarantees of tax-exempt bond investments : ?b sche...
JCX-11-83 (May 12, 1983)
Withholding on interest and dividends : ?b scheduled for markup by Committee on Ways and Means. ...
JCX-10-83 (May 11, 1983)
"Public debt limit, long-term bond authority and federal financing bank : ?b scheduled for a hearing and markup by the Committee on Ways and Mean...
JCS-11-83 (May 05, 1983)
"Background on the taxation of life insurance companies and their products : ?b scheduled for hearings before the Subcommittee on Select Revenue ...
JCX-9-83 (May 05, 1983)
Public debt limit. ...
JCS-10-83 (April 28, 1983)
"Description of the statutory provisions affecting the tax treatment of domestic oil and gas producers scheduled for hearings before the Subcommi...
JCS-9-83 (April 27, 1983)
"Description of tax bills (S. 249 and S. 825) scheduled for a hearing before the Subcommittee on Taxation and Debt Management of the Committee on...
JCS-8-83 (April 26, 1983)
"Description of S. 528 (The Educational Opportunity and Equity Act of 1983) relating to tax credit for tuition expenses : ?b scheduled for a hear...
JCS-7-83 (April 20, 1983)
"Description of bills (S. 863, S. 98, and S. 634) relating to enterprise zones : ?b scheduled for a hearing before the Committee on Finance, Unit...
JCX-8-83 (April 15, 1983)
"Description of H.R. 2470, establishment of crime victims' compensation trust fund and dedicaton of revenues from the excise tax on pistols and r...
JCS-6-83 (April 11, 1983)
"Description of tax provisions of S. 544 (the Caribbean Basin Economic Recovery Act) : ?b scheduled for a hearing before the Committee on Finan...
JCX-7-83 (April 08, 1983)
"Description of the pension provisions of the Tax Equity and Fiscal Responsibility Act of 1982 : ?b scheduled for a hearing before the Subcommitt...
JCS-5-83 (March 07, 1983)
"Taxation of banks and thrift institutions : ?b scheduled for a hearing before the Committee on Finance, United States Senate, March 11, 1983" ...
JCS-4-83 (March 07, 1983)
Estimates Of Federal Tax Expenditures For Fiscal Years 1983-1988
JCX-6-83 (February 28, 1983)
Legislative issues in proposals affecting the tax treatment of real property withdrawn from production and commodities received with respect ther...
JCS-3-83 (February 25, 1983)
"Tax aspects of federal leasing arrangements : ?b scheduled for a hearing before the Subcommittee on Oversight of the Committee on Ways and Means...
JCX-5-83 (February 25, 1983)
"Description of tax matters raised by the payment-in-kind (PIK) program, including a description of S. 446, S. 495, and S. 527 : ?b scheduled for...
JCS-2-83 (February 23, 1983)
"Description of S. 70 relating to away-from-home expenses of Members of Congress : ?b scheduled for a hearing before the Subcommittee on Taxatio...
JCX-4-83 (February 23, 1983)
Legislative issues in proposals affecting the tax treatment of commodities received under the payment-in-kind (PIK) program. ...
JCX-3-83 (February 22, 1983)
"Description of H.R. 1296 and other tax matters raised by the payment-in-kind (PIK) program : ?b scheduled for a hearing on February 23, 1983, be...
JCS-1-83 (February 10, 1983)
"Summary of present federal excise taxes : ?b prepared for the Committee on Ways and Means, House of Representatives, and the Committee on Financ...
JCX-2-83 (February 02, 1983)
Summary of administration's revenue proposals in the fiscal year 1984 budget proposal ...
JCX-1-83 (January 14, 1983)
Summary of GAO report to the Joint Committee on Taxation on IRS's administration of penalties imposed on tax return preparers ...
JCS-29-83 (June 23, 1982)
"Background on tax shelters : ?b scheduled for a hearing before the Subcommittee on Oversight of the Internal Revenue Service of the Committee on...
JCS-23-83 (June 10, 1982)
"Background on the tax treatment of property and casualty insurance companies : ?b scheduled for a hearing before the Committee on Finance, Unite...

 

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