Indexing Capital Gains for Inflation : Complexity and Related Issues.

Examines proposals to index capital gains for inflation contained in H.R. 1215, the Contract with America Tax Relief Act of 1995. Discusses question of indexing assets versus debt, and issues involved in partnerships and trusts.

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], 1995-1996.
Series:	U.S. Congressional Research.
Subjects:	Finance > Law and legislation. Income tax. Inflation (Finance) Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines proposals to index capital gains for inflation contained in H.R. 1215, the Contract with America Tax Relief Act of 1995. Discusses question of indexing assets versus debt, and issues involved in partnerships and trusts.
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.