Statements (73)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:Revenue_Act_of_1926
gptkb:Tax_Reduction_Act_of_1964 |
| gptkbp:amended_by |
gptkb:Internal_Revenue_Code
gptkb:Tax_Reform_Act_of_1976 |
| gptkbp:effective_date |
January 1, 1970
|
| gptkbp:enacted_by |
gptkb:legislation
|
| gptkbp:goal |
increase tax equity
simplify tax code reduce tax avoidance |
| https://www.w3.org/2000/01/rdf-schema#label |
Tax Reform Act of 1969
|
| gptkbp:impact |
tax credits
charitable contributions tax deductions |
| gptkbp:includes_provisions_for |
increased standard deduction
tax shelters increased penalties for tax evasion tax credits for energy efficiency tax incentives for low-income housing changes to corporate tax rates incentives for research and development increased scrutiny of tax returns minimum tax tax benefits for education expenses tax implications for international business transactions adjustments to income tax brackets changes to capital gains tax changes to foreign income taxation changes to tax credits for families changes to tax filing deadlines changes to tax treatment of business losses changes to tax treatment of capital losses changes to tax treatment of dividends changes to tax treatment of foreign investments changes to tax treatment of fringe benefits changes to tax treatment of inheritances changes to tax treatment of insurance policies changes to tax treatment of partnerships changes to tax treatment of stock dividends deductions for medical expenses exemptions for charitable organizations increased funding for IRS enforcement increased oversight of tax-exempt organizations increased penalties for late tax filings increased penalties for tax fraud increased requirements for tax documentation limitations on business expense deductions limitations on tax deductions modifications to estate tax reporting requirements for foreign accounts tax implications for charitable bequests tax implications for corporate mergers tax implications for employee benefits tax implications for investment income. tax implications for mergers and acquisitions tax implications for non-profit organizations tax implications for real estate transactions tax implications for stock options tax implications for trusts tax treatment of private foundations tax treatment of retirement accounts reporting requirements for tax-exempt organizations changes to tax treatment of retirement distributions changes to tax treatment of capital gains for individuals changes to tax treatment of foreign income for corporations changes to tax treatment of employee stock ownership plans changes to tax treatment of retirement plans for small businesses increased transparency for tax-exempt organizations |
| gptkbp:influenced_by |
gptkb:Great_Society_programs
|
| gptkbp:introduced |
gptkb:legislation
|
| gptkbp:related_to |
gptkb:financial_services_company
|
| gptkbp:signed_by |
gptkb:Henry_Nixon
|