Additional Standard Tax Deduction for the Elderly : A Description and Assessment.

Discusses legislative history and rationale for special tax provisions for elderly taxpayers, including the personal exemption for elderly taxpayers enacted by P.L. 80-471, the Revenue Act of 1948, and the standard deduction for the personal exemption amount enacted under P.L. 99-514, the Tax Reform...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 2004.
Series:U.S. Congressional Research.
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Call Number: CRS-2004-GVF-0778
 
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