"The brand new Economic Stimulus Act's rebate program, boosted expensing deduction, 50% bonus depreciation, and increased business auto allowance. The latest AMT rules Relief from debt discharge income on mortgage foreclosures Expanded homesale gain exclusion for widows and widowers New tax advantages for volunteer firefighters and emergency medical responders New energy tax breaks Disclosure and inspection rules for charitable organizations New charitable contribution rules, some good some bad New excise tax and penalty rules And many other changes affecting all forms of business entities This publication will also include the code as amended and committee reports."--Publisher's website.

"The brand new Economic Stimulus Act's rebate program, boosted expensing deduction, 50% bonus depreciation, and increased business auto allowance. The latest AMT rules Relief from debt discharge income on mortgage foreclosures Expanded homesale gain exclusion for widows and widowers New tax advantages for volunteer firefighters and emergency medical responders New energy tax breaks Disclosure and inspection rules for charitable organizations New charitable contribution rules, some good some bad New excise tax and penalty rules And many other changes affecting all forms of business entities."--Publisher's website.

The Act was passed by the House and Senate on Sept. 23, 2004 ; it was signed into law Oct. 4, 2004.

The book contains RIA's complete analysis of H.R. 2014, the Taxpayer Relief Act of 1997 ('97 Act), and of the tax provisions of both H.R. 2015, the Balanced Budget Act of 1997, and of H.R. 1226, the Taxpayer Browsing Protection Act (Privacy Act). It also contains the text of the Internal Revenue Code sections that were amended by any of these Acts, and committee reports relating to the above tax provisions.