Taxpayer Bill of Rights 3 : 1998 Tax Law, Part I, New Rules for Innocent and Ex-Spouses.

Summarizes the provisions of the "Taxpayer Bill of Rights 3," enacted as Title III of the IRS Reform and Restructuring Act of 1998. Analyzes the liability of spouses for taxes due on joint returns, and examines the recent changes in that law and its historical development.

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], 1999.
Series:U.S. Congressional Research.
Subjects:
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Call Number: CRS-1999-AML-0040
 
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