Orange County Employees Retirement System
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|JCT Description of 'Tax Technical Corrections Act of 2005' (PDF)|
Joint Committee on Taxation [JCT], U.S. Congress
July 22, 2005
17 pages; the bill was introduced on July 21, 2005, as H.R. 3376 in the House of Representatives and as S. 1447 in the Senate. Addresses expansion of bank S corporation eligible shareholders to include IRAs, uniform definition of a child, nonqualified deferred compensation plans.
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