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List of Expiring Federal Tax Provisions: 2004-2014 (PDF)
Joint Committee on Taxation [JCT], U.S. Congress
[Official Guidance] Dec. 27, 2004 18 pages. Excerpt: This document ... provides a listing of tax provisions (other than those providing time-limited transition relief after the repeal of an underlying rule) that are currently scheduled to expire in 2004-2014 (with references to the applicable section of the Internal Revenue Code of 1986 or other applicable law). For purposes of compiling this list, the staff of the Joint Committee on Taxation considers a provision to be expiring if, at some statutorily specified date in the[.] MORE >> |
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