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Records whose title is actually about this topic. Use a country filter if the list is still too broad.
351 records in US in 1977
United States · United States Congress · 13 July 1977
Taxpayer's Attorney Fee Award Act - Authorizes the district court to award reasonable attorney's fees and costs to any prevailing taxpayer in any case in which tax liability to the United States is asserted.
United States · United States Congress · 12 July 1977
Legal Fees Reimbursement Act - Amends the Internal Revenue Code to provide for the reimbursement of all of a taxpayer's reasonable litigation expenses, including attorneys' fees, in any legal action commenced by the Government, or any action instituted by a taxpayer contesting the accuracy of a deficiency assessment or claiming a refund, in which the taxpayer substantially prevails, or the Government withdraws.
United States · United States Congress · 11 July 1977
Retirement Savings Equal Treatment Act - Amends the Internal Revenue Code to allow certain individuals whose employers make contributions to pension plans a deduction for their contributions to employer pension funds, and to allow a deduction to certain individuals who establish modified individual retirement plans when the employer-employee pension contributions are small.
United States · United States Congress · 30 June 1977
Amends the Internal Revenue Code to allow certain individuals to compute the amount of the deduction for retirement savings on the basis of the earned income of their spouses.
United States · United States Congress · 30 June 1977
Amends the Internal Revenue Code to provide a $5,000 tax exclusion for persons aged 65 or over for amounts received as an annuity, pension, or other retirement benefit, and for all persons receiving retirement benefits under a public retirement system.
United States · United States Congress · 30 June 1977
Amends the Internal Revenue Code to repeal the limitations made by the Tax Reform Act of 1976 on the exclusion for sick pay.
United States · United States Congress · 30 June 1977
Amends the Internal Revenue Code to allow certain individuals to compute the amount of the deduction for retirement savings on the basis of the earned income of their spouses.
United States · United States Congress · 30 June 1977
Amends the Internal Revenue Code to allow certain individuals to compute the amount of the deduction for retirement savings on the basis of the earned income of their spouses.
United States · United States Congress · 30 June 1977
Amends the Internal Revenue Code to provide a $5,000 tax exclusion for persons aged 65 or over for amounts received as an annuity, pension, or other retirement benefit, and for all persons receiving retirement benefits under a public retirement system.
United States · United States Congress · 30 June 1977
Amends the Internal Revenue Code to exempt from taxation certain contributions to profit sharing plans by employers which would otherwise be taxable to the employee merely because a plan includes an arrangement under which the contribution is made only if the employee elects not to receive such contribution in cash.
United States · United States Congress · 29 June 1977
Amends the Internal Revenue Code to allow certain individuals to compute the amount of the deduction for retirement savings on the basis of the earned income of their spouses.
United States · United States Congress · 29 June 1977
Amends the Internal Revenue Code to impose a 75 percent tax rate on short-term capital gains from the sale of new houses acquired by the vendor for rental or as an investment.
United States · United States Congress · 29 June 1977
Amends the Internal Revenue Code to allow taxpayers a credit against the income tax for specified higher education expenses, including tuition, fees, books and supplies, incurred by the taxpayer for himself or any dependent.
United States · United States Congress · 29 June 1977
Amends the Internal Revenue Code to exempt light farming and livestock trailers from the highway motor vehicle excise tax.
United States · United States Congress · 28 June 1977
Amends the Internal Revenue Code to exempt amounts paid as State or local taxes on telephone service from the Federal excise tax on telephone service.
United States · United States Congress · 28 June 1977
Amends the Internal Revenue Code to allow a deduction to any taxpayer engaged in the manufacture, importation, distribution, lease, or sale of any product for contributions to his product liability loss reserve account.
United States · United States Congress · 27 June 1977
Directs the Chairman of the Senate Select Committee on Intelligence to publicly disclose the aggregate amount of funds appropriated for national foreign intelligence activities for fiscal year 1978.
United States · United States Congress · 27 June 1977
Amends the Internal Revenue Code to allow a taxpayer to treat as a deductible expense not chargeable to capital account any amount paid or incurred by him which otherwise would be taken into account in the amortizable basis of any certified pollution control facility.
United States · United States Congress · 27 June 1977
Alcohol Fuel Act - Amends the Internal Revenue Code: (1) to allow the election of a deduction with respect to the amortization, based on a 60-month period, of any qualified facility producing alcohol from coal, wood, waste, or agricultural products for primary use as a motor fuel; and (2) to allow the tax-free withdrawal from bonded premises of distilled spirits to the extent such spirits are alcohol produced by a qualified alcohol-producing facility for primary use as motor fuel.
United States · United States Congress · 24 June 1977
Amends the Internal Revenue Code to increase the limitation on the excise tax credit for State gaming taxes on coin-operated devices from 80 to 95 percent.
United States · United States Congress · 23 June 1977
Amends the Internal Revenue Code to treat as a scholarship and to exclude from gross income any amounts received by an individual under the Armed Forces health professions scholarship program or the National Health Service Corps scholarship program, without regard to whether such individual is receiving training while on active duty or in an off-duty or inactive status, and without regard to whether a period of active duty or other service is required of such individual as a condition of receiving such payments.
United States · United States Congress · 23 June 1977
Amends the Emergency School Aid Act to extend (1) appropriations for programs under such Act; and (2) the existence of the National Advisory Council on Equality of Educational Opportunity.
United States · United States Congress · 23 June 1977
Amends the Internal Revenue Code to exclude from taxable unrelated income, income derived by tax exempt colleges, universities and their wholly owned corporations from the broadcasting of sporting events.
United States · United States Congress · 23 June 1977
Sets forth the rule for the consideration of H. R. 7933 (Defense Department appropriations).
United States · United States Congress · 22 June 1977
Amends the State and Local Fiscal Assistance Act to provide that user fees and service charges collected by States and local governments for public services be counted as taxes for purposes of allocating funds under such Act.
United States · United States Congress · 22 June 1977
Amends the Internal Revenue Code to treat as a scholarship and to exclude from gross income any amount received by a member of a uniformed service under the Armed Forces health professions scholarship program.
United States · United States Congress · 21 June 1977
Amends the Internal Revenue Code to allow certain small corporations to delay, for one month, the payment of their fourth quarterly installment of Federal income taxes.
United States · United States Congress · 21 June 1977
Amends the Internal Revenue Code to exclude from the income tax, pensions paid to retired policemen and firefighters, or to their survivors to the extent that such benefits are based on full-time service for a governmental entity.
United States · United States Congress · 21 June 1977
Sets forth the rule for the consideration of H.R. 7797 (Appropriations for Foreign Assistance).
United States · United States Congress · 20 June 1977
Amends the Internal Revenue Code with respect to distilled spirits and wines hereafter, called liquors, to allow, under regulations prescribed by the Treasury: (1) labeling gin or vodka with a trademark without conspicuously displaying the names of the distiller or producer; (2) the drawback of taxes paid on imported liquors, packaged or bottled in the United States, which are to be exported; and (3) the tax free return of liquors to bonded premises for storage pending export.
United States · United States Congress · 20 June 1977
Amends the Internal Revenue Code to provide that artistic compositions, copyrights, and the like shall not be included in the estate tax valuation of the creator's estate.
United States · United States Congress · 20 June 1977
Amends the Internal Revenue Code to provide an income tax credit for the amounts paid or incurred by the taxpayer to convert land held in the United States and formerly used for agriculture or raising livestock into an area used exclusively for providing vegetative cover for wind erosion control or wildlife habitat. Provides that such wind erosion control and wildlife habitat areas must: (1) meet such requirements as are established by the Secretary of Agriculture; (2) be no less than 20 feet, nor more than 60 feet in width; and (3) comprise no more than 15 percent of the area of any farm. Provides for the recapture of such credits to the extent that credit is taken for land which ceases to be a wind erosion control or wildlife habitat area, or is transferred by the taxpayer (except by reason of death, or in certain tax-free corporate acquisitions) within three years after the credit is taken. Provides for the carryover of allowable credit to the extent it exceeds the taxpayer's liability. Reduces the taxpayer's basis, and disallows any deduction of expenditures properly charged to capital account for which this credit is taken.
United States · United States Congress · 20 June 1977
Amends the Internal Revenue Code to provide a $5,000 tax exclusion for persons aged 65 or over for amounts received as an annuity, pension, or other retirement benefit, and for all persons receiving retirement benefits under a public retirement system.
United States · United States Congress · 17 June 1977
Amends the Internal Revenue Code to provide a $5,000 tax exclusion from gross income for any amount received as an annuity, pension, or other retirement benefit.
United States · United States Congress · 16 June 1977
Amends the Internal Revenue Code to impose a wellhead excise tax on crude oil production which would penalize producers who "plowback" fewer funds into new production. Repeals the President's authority, after 1977, to determine prices for crude, residual and refined oil and petroleum products under the Emergency Petroleum Allocation Act.
United States · United States Congress · 16 June 1977
Jobs Creation Act - Amends the Internal Revenue Code to reduce the individual income tax rates. Allows a credit against the income tax up to $1,000, for ten percent of the increase in the total savings deposits and investments since the end of the previous year. Allows a limited income tax deduction by certain domestic corporations for dividends paid. Limits corporate deductions for dividends received from foreign corporations. Repeals corporate deductions for other dividends received. Limits the corporate normal tax rate to 20 percent. Allows the taxpayer to take a deduction for specified percentages of the acquisition costs of certain types of property, with a corresponding reduction in basis, in lieu of a depreciation deduction. Doubles the corporate surtax exemption to $100,000.
United States · United States Congress · 15 June 1977
Amends the Internal Revenue Code to repeal the termination dates for the income tax exclusion of scholarhsips under the Armed Forces Health Professions Scholarship Program.
United States · United States Congress · 15 June 1977
Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.
United States · United States Congress · 15 June 1977
Amends the Internal Revenue Code to delay, for one year, the implementation of the Tax Reform Act's increased minimum tax on tax preferences for non-corporate individuals.
United States · United States Congress · 15 June 1977
Sets forth the rule for the consideration of H.R. 5798 (Appropriations authorization for Office of Rail Public Counsel).
United States · United States Congress · 15 June 1977
Waives certain points of order against H.R. 7558 (Appropriations for Agriculture and Related Agencies programs).
United States · United States Congress · 14 June 1977
Amends the Internal Revenue Code to repeal the excise tax on tread rubber.
United States · United States Congress · 14 June 1977
Amends the Internal Revenue Code to provide a $5,000 tax exclusion for persons aged 65 or over for amounts received as an annuity, pension, or other retirement benefit.
United States · United States Congress · 13 June 1977
Amends the Internal Revenue Code to provide a cost-of-living adjustment to the $15,000 phaseout amount for the disability exclusion.
United States · United States Congress · 10 June 1977
Amends the Internal Revenue Code to limit employers' record-keeping and information return requirements with respect to employees' tips.
United States · United States Congress · 10 June 1977
Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.
United States · United States Congress · 10 June 1977
Amends the Internal Revenue Code to provide a $5,000 tax exclusion from gross income for any amount received as an annuity, pension, or other retirement benefit.
United States · United States Congress · 10 June 1977
Sets forth the rule for the consideration of H. R. 7553 (Public works appropriations).
United States · United States Congress · 9 June 1977
Amends the Internal Revenue Code to qualify certain trusts established to provide benefits and satisfy claims under the Black Lung Acts as tax exempt organizations.
United States · United States Congress · 9 June 1977
Amends the Internal Revenue Code to allow a $200 income tax deduction for purchase and installation expenses for residential smoke detectors.