The Joint Committee on Taxation on Friday released
- Technical Explanation of the Revenue Provisions of H.R. 4440, The "Gulf Opportunity Zone Act of 2005" as Passed by the House of Representatives and the Senate (JCX-88-05)
- Estimated Revenue Effects of the Revenue Provisions of H.R. 4440, The "Gulf Opportunity Zone Act of 2005" as Passed by the House of Representatives and the Senate (JCX-89-05)
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CONGRESS FIXES BOTCHED RULES ALLOWING IRA OWNERSHIP OF BANK S CORPORATIONS
Last year Congress voted to allow Individual Retirement Accounts to own stock of bank S corporations (but not other S…