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Lukaszewski, Thomas – Child Care Information Exchange, 1998
Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)
Descriptors: Federal Legislation, Finance Reform, Tax Deductions, Tax Rates
Lukaszewski, Thomas E. – Child Care Information Exchange, 1997
Describes four major tax acts which significantly impact businesses and individual taxpayers. Includes important issues affecting businesses, such as changes in minimum wage, depreciable personal property, pensions, and tax credits. Also describes important issues affecting individuals, including changes in spousal IRAs, adoption expense credits,…
Descriptors: Compliance (Legal), Early Childhood Education, Economic Impact, Educational Legislation
