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9780899417738
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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.Reams, Bernard D. is the author of 'Tax Reform, 1976 : A Legislative History of the Tax Reform Act of 1976 (Public Law 94-455)', published 1992 under ISBN 9780899417738 and ISBN 0899417736.
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