Details
Subtitle
Effect of the Tax Reform Act of 1986
Creators and Contributors
Author: Morris, Marie B.
Original Date Issued
1987
Mode of Issuance
Extent
18 pages
Description
The Tax Reform Act of 1986 made five changes in the taxation of minor children's income: changes in the personal exemption, changes in the standard deduction, changes in the taxation of unearned income of children under age 14, changes in the taxation of grantor trusts, and changes in the tax return filing requirements. This report summarizes these changes.
Note
CRS 87-21 A "January 9, 1987." SuDoc Lc # 14. 18/3
Resource Type
Genre
Identifier
mu:25845
Member of
Language of Resource