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Simplification of present-law tax rules relating to qualified pension plans (S. 1364, the Employee Benefits Simplification and Expansion Act of 1991, and S. 318) : scheduled for a hearing before the Subcommittee on Private Retirement Plans of the Senate Committee on Finance, on September 27, 1991 / prepared by the staff of the Joint Committee on Taxation.
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- Book
- Government document
- Author/Creator:
- United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service.
- Language:
- English
- Subjects (All):
- Employee fringe benefits--Taxation--United States.
- Employee fringe benefits.
- Income tax--United States.
- Income tax.
- Postemployment benefits--Taxation.
- Postemployment benefits.
- Employee fringe benefits--Taxation.
- United States.
- Postemployment benefits--Taxation--United States.
- Survivors' benefits--Cost-of-living adjustments--United States.
- Survivors' benefits.
- Survivors' benefits--Cost-of-living adjustments.
- Tax shelters--United States.
- Tax shelters.
- Physical Description:
- 1 online resource (iv, 51 pages) : digital, PDF file
- monochrome
- Place of Publication:
- Washington : U.S. Government Printing Office, 1991.
- System Details:
- System requirements: PDF reader software.
- text file
- Notes:
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection. Reuse except for individual research requires license from ProQuest, LLC.
- Includes bibliographical references.
- Electronic reproduction. [Bethesda, Md.] : ProQuest, 2004. digital, PDF file. ProQuest U.S. Congressional Research Digital Collection. Mode of access: World Wide Web via ProQuest website.
- Other Format:
- Microfiche version: United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Simplification of present-law tax rules relating to qualified pension plans (S. 1364, the Employee Benefits Simplification and Expansion Act of 1991, and S. 318) CIS 91 S362-15
- Print version: United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Simplification of present-law tax rules relating to qualified pension plans (S. 1364, the Employee Benefits Simplification and Expansion Act of 1991, and S. 318)
- Access Restriction:
- Restricted for use by site license.
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