Catalog

TAX REFORM 1976: A LEGISLATIVE HISTORY OF THE TAX REFORM ACT OF 1976 PUBLIC LAW 94-455

Reams, Bernard D., Jr.; House, Emelyn B.


Item #: 13300

Pages: 17v.
Published: Buffalo; William S. Hein & Co., Inc./Bflo; 1992.

Subjects: LEGISLATIVE HISTORY, TAXATION

The Tax Reform Act of 1976 represented the most comprehen-sive revision of the Federal income tax system since theinception of the Internal Revenue Code of 1954. The Act hadan enormous effect on taxpayers, both at home and abroad, intheir capacities as individuals, corporations and partner-ships. Further, the Act upended the estate and gift taxstatus quo, introducing a new concept both for taxing giftsand the posthumous transfers of property. Overall, the TaxReform Act of 1976 represented a dramatic Congressionalrethinking of the structure of the tax system in the U.S.,one which still has repercussions today.

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