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Author : Amelia Marie Biehl
Publisher :
ISBN 13 :
Total Pages : 226 pages
Book Rating : 4.:/5 (166 download)
Download or read book The Taxpayer Relief Act of 1997 and Homeownership written by Amelia Marie Biehl and published by . This book was released on 2007 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gary Painter
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book The Impact of the Taxpayer Relief Act of 1997 on Housing Turnover in the US Single Family Residential Market written by Gary Painter and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Taxpayer Relief Act of 1997 (TRA97) replaced a one-time, post- age 55 capital gain exclusion with a larger gain exclusion amount that could be protected every two years without requiring that the taxpayer trade up in housing. This action had the potential to impact housing transactions for every existing homeowner, regardless of age, as well as future purchasers of housing. We analyze household-level data to determine if the repeated ability to exclude periodic recognized capital gains on housing from taxation shortened housing tenure significantly after TRA97 became effective. We next consider whether the decline was heterogeneous across age groups, across trading up and trading down, and across geography. Given that the impact of the Act appears at first glance to be most profound for taxpayers close to 55 years of age, a somewhat surprising result of our research is that significant decreases in tenure are pervasive, appearing in all age ranges and in samples of homeowners who trade up and who trade down. Finally, we provide additional evidence at the aggregate level that TRA97 led to measurable changes in the price elasticity of housing turnover in the four geographic regions defined by the U.S. Census Bureau (Northeast, Midwest, South and West) and in states that are home to large metropolitan housing markets.
Author : Andrea Heuson
Publisher :
ISBN 13 :
Total Pages : 33 pages
Book Rating : 4.:/5 (123 download)
Download or read book The Impact of the Taxpayer Relief Act of 1997 on Housing Turnover in the U.S. Single Family Residential Market written by Andrea Heuson and published by . This book was released on 2011 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Linking Tax Law and Sustainable Urban Development written by and published by . This book was released on 1998 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Hui Shan
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.E/5 ( download)
Download or read book The Effect of Capital Gains Taxation on Home Sales written by Hui Shan and published by . This book was released on 2008 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James Monke
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (31 download)
Download or read book The Taxpayer Relief Act of 1997 written by James Monke and published by . This book was released on 1998 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Real Estate Provisions of the Taxpayer Relief Act of 1997 written by and published by . This book was released on 1997 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress
Publisher :
ISBN 13 :
Total Pages : 828 pages
Book Rating : 4.:/5 (327 download)
Download or read book Taxpayer Relief Act of 1997 written by United States. Congress and published by . This book was released on 1997 with total page 828 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 204 pages
Book Rating : 4.0/5 ( download)
Download or read book The Taxpayer Relief Act 1997 written by and published by . This book was released on 1997-10-13 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Taxpayer Relief Act of 1997 is now law. What are these new tax changes? How will they affect businesses and individuals? This comprehensive guide answers these critical questions and more, with a thorough review of the principal provisions of the legislation and how they will impact everything from capital gains and estimated taxes to IRAs, estates, gifts, and trusts. The experts at Coopers & Lybrand have harnessed the detailed analytical and interpretative skills their clients depend on to give CPAs, financial planners, and consumers the vital information they need to navigate these complex provisions with confidence. Inside you'll find: Indispensable planning tools for capitalizing on opportunities and minimizing negative consequences of the tax act Observations, examples, and tips—crucial hands-on help for working with the new rules Easy-reference charts and tables with instant summaries of key information Effective dates of tax law changes—essential data for successful planning And much more.
Author :
Publisher :
ISBN 13 :
Total Pages : 830 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Management's Guide to the Taxpayer Relief Act of 1997 written by and published by . This book was released on 1997 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert Irwin
Publisher : Wiley
ISBN 13 : 9780471147237
Total Pages : 226 pages
Book Rating : 4.1/5 (472 download)
Download or read book Buy or Sell Real Estate After the 1997 Tax Act written by Robert Irwin and published by Wiley. This book was released on 1998-01-05 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of all the areas affected by the 1997 Taxpayer Relief Act--the most sweeping tax reform agenda in years--perhaps the greatest impact will be in real estate. From the capital gains reduction on investment property to the new $500,000 exclusion on the sale of residences, the revisions are numerous--and complex. This concise, easy-to-understand book clarifies and simplifies these changes for you, explaining exactly what the revisions are, what they mean for your holdings, and--perhaps most importantly--how you can profit from them when buying or selling residential or commercial real estate. With the very latest information on capital gains, home office deductions, home exclusions, and other modified provisions, Buy or Sell Real Estate after the 1997 Tax Act shows you how to: * Formulate effective strategies to achieve the best returns * Take advantage of tax-free exchanges * Use new exclusions to save money when selling your home * Manage rental property sales * Choose between trading and selling * Determine your taxes under the new rules Here is an authoritative, accessible, and thoroughly indispensable guide for anyone looking to understand--and capitalize on--the new tax law changes in real estate.
Author :
Publisher :
ISBN 13 :
Total Pages : 1108 pages
Book Rating : 4.E/5 ( download)
Download or read book Taxpayer Relief Act of 1997, Pub L No. 105-34 written by and published by . This book was released on 1997 with total page 1108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jerald David August
Publisher : American Bar Association
ISBN 13 :
Total Pages : 566 pages
Book Rating : 4.F/5 ( download)
Download or read book The Taxpayer Relief Act of 1997 written by Jerald David August and published by American Bar Association. This book was released on 1998 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.3/5 ( download)
Download or read book Income Averaging written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 809 pages
Book Rating : 4.:/5 (246 download)
Download or read book Taxpayer Relief Act of 1997 written by and published by . This book was released on 1997 with total page 809 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Zachary William Richards
Publisher :
ISBN 13 :
Total Pages : 126 pages
Book Rating : 4.:/5 (6 download)
Download or read book Essays on Capital Gains Taxes and Housing written by Zachary William Richards and published by . This book was released on 2009 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation is a collection of three essays regarding the effects of federal taxation of residential capital, with a focus on owner-occupied housing. Owner-occupied housing is granted a number of tax subsidies under the federal individual income tax code. Among them are the mortgage interest and property tax deductions and the tax exclusions on imputed rental income for the homeowner and capital gains from the sale of a primary residence. In the first essay, entitled ʺDoes the Exclusion of Capital Gains Taxes on Housing Promote Labor Mobility?", I examine the impact of the Taxpayer Relief Act of 1997 (TRA97), which dramatically reduced effective tax rates on residential capital gains, on the likelihood of a homeowner undertaking a job-related relocation. The results indicate that homeowners with large accrued gains are more likely to move for job-related reasons after the passage of TRA97 than before, implying efficiency gains from a spatial reallocation of labor. In the second essay, "The Effects of EGTRRA and JGTRRA Expiration on the User Cost of Housing", I calculate last-dollar user costs for owner-occupants using an augmented model that incorporates the current tax exclusion of residential capital gains. User cost calculations are made under current and future policy to determine the effects of higher marginal income and capital gains tax rates on the costs of homeownership. The results indicate that the expiration of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) will have a regressive effect on user costs, with high-income homeowners receiving the largest percentage reductions despite higher long-term capital gains tax rates. The final essay, "Residential Capital Gains Taxes and the Dynamics of Housing Markets", examines the macroeconomic implications of TRA97. I present evidence that a structural break occurred around the time of its implementation, affecting the relationship between aggregaegate measures of the housing market, money growth, and output. This suggests that effective tax rates on residential capital gains play an important role in the fluctuations of residential fixed investment and may alter the impacts of monetary policy.
Author :
Publisher : Government Printing Office
ISBN 13 :
Total Pages : 652 pages
Book Rating : 4.F/5 ( download)
Download or read book General Explanation of Tax Legislation Enacted in ... written by and published by Government Printing Office. This book was released on 2005 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt: JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.
