Tax Reform Act of 1976 (United States)

GPTKB entity

Statements (24)
Predicate Object
gptkbp:instanceOf gptkb:United_States_federal_law
gptkbp:affectedArea gptkb:tax_law
taxation
estate tax
gift tax
capital gains tax
gptkbp:amendedBy gptkb:Internal_Revenue_Code
gptkbp:appliesTo gptkb:United_States_taxpayers
gptkbp:citation 90 Stat. 1520
gptkbp:dateEnacted October 4, 1976
gptkbp:enactedBy gptkb:United_States_Congress
gptkbp:followedBy gptkb:Tax_Reform_Act_of_1986
https://www.w3.org/2000/01/rdf-schema#label Tax Reform Act of 1976 (United States)
gptkbp:improves standard deduction
earned income credit
gptkbp:introduced tax on generation-skipping transfers
unified estate and gift tax
gptkbp:precededBy Tax Reform Act of 1969
gptkbp:publicLawNumber Public Law 94-455
gptkbp:reduces capital gains holding period
gptkbp:repealedBy General Utilities doctrine
gptkbp:signedBy gptkb:Gerald_Ford
gptkbp:bfsParent gptkb:Tax_Reform_Act_(various_countries)
gptkbp:bfsLayer 7