http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Discusses changes to the individual income tax rate structure made in the Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993. Reviews the effects of inflation on income tax liabilities, the mechanics of indexation, and inflation adjustment factors for tax year 1995, including standard and itemized deductions, personal exemptions, base year tax rate schedules, and the Earned Income Tax Credit. Includes tables presenting tax rate schedules for 1989-1995.
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.