qThe Taxpayer Relief Act of 1997 (Public Law 105-34) makes sweeping code changes affecting individuals, families, and investors as well as small and large businesses. Key provisions provide for capital gains reductions; child tax credits; educational incentives; savings and investment incentives; alternative minimum tax reform; and estate, gift, and generation-skipping tax reform.q - [page 3].Other Miscellaneous Provisions House Committee Report Conference Committee Report [1l 10, 320] Act Sec. 313. Law at ... The Senate amendment separately establishes a credit of $5, 000 for first-time home buyers in the District of Columbia.
|Title||:||1997 tax legislation|
|Publisher||:||CCH Incorporated - 1997-08|