http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Federal Income Tax Treatment of the Elderly
Reviews special provisions in the Federal tax code that benefit the elderly, including provisions relating to taxation of pension benefits; capital gains on sale of principal residence; credits and deductions for age, disability, and noninstitutional care; and deductions for medical expenses. Also considers the volunteer tax counseling program and business provisions for removal of architectural and transportation barriers.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.