This CCH publication reproduces the full text of the entire bill known as the Emergency Economic Stabilization Act of 2008, and the Joint Committee on Taxation technical explanation of the act, explaining the current law, the changes made, and when each of these changes will go into effect. This Explanation indicates legislative intent and is particularly helpful pending the issuance of final regulations in areas where the Code is unclear. The full text of the bill is included, not just those provisions that amend the Internal Revenue Code. This bill text, along with the technical explanations by the JCT, make this volume indispensible in any tax library.208. Qualified investment entities. TITLE IHa EXTENSION OF BUSINESS TAX PROVISIONS Sec. 301. Extension and modification of research credit. Sec. 302. New markets tax credit. Sec. 303. Subpart F exception for active financing income .
|Title||:||Emergency Economic Stabilization Act of 2008|
|Publisher||:||CCH - 2008-10-01|