Individual Retirement Accounts (IRAs) : Changes Made by the Taxpayer Relief Act of 1997.

Reviews P.L. 105-34, the Taxpayer Relief Act of 1997, which changed IRAs by expanding number of tax filers eligible for tax-deductible contribution, allowing penalty-free early withdrawals for higher education and qualified home purchase expenses, and authorizing "Roth" IRAs and education...

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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], 1997.
Series:	U.S. Congressional Research.
Subjects:	Education, Higher. Housing > Finance. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Reviews P.L. 105-34, the Taxpayer Relief Act of 1997, which changed IRAs by expanding number of tax filers eligible for tax-deductible contribution, allowing penalty-free early withdrawals for higher education and qualified home purchase expenses, and authorizing "Roth" IRAs and education IRAs funded by after-tax contributions that provide tax-free income.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.