What US Tax Reform Act of 1986 (Public Law 99-514) - Internal Revenue Code Recodification requires
The Tax Reform Act of 1986 recodified the Internal Revenue Code as Title 26 USC, broadened the individual income tax base by repealing or limiting many deductions and preferences, lowered the top individual rate from 50 percent to 28 percent and the top corporate rate from 46 percent to 34 percent, equalized the tax treatment of long-term capital gains and ordinary income for individuals, introduced the passive activity loss rules of 26 USC 469, modified the alternative minimum tax for both individuals and corporations, and rewrote the depreciation system as the Modified Accelerated Cost Recovery System.
Pillar: Tax & Transfer Pricing · Authority: United States Government Publishing Office (govinfo.gov) · Version: 1.0.0 · Last updated:
Primary source: https://www.govinfo.gov/app/details/STATUTE-100/STATUTE-100-Pg2085
SHA-256 integrity: 01ef8365d0ee8cd203f51cedb3fdd1d640f0a7371c221326ac979614d0718f61
Primary Citations — 8 traced to source
- Public Law 99-514 Tax Reform Act of 1986 enacted October 22, 1986 https://www.govinfo.gov/app/details/STATUTE-100/STATUTE-100-Pg2085
- United States Code Internal Revenue Code as recodified by the Act https://www.law.cornell.edu/uscode/text/26
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