Miscellaneous Tax Policy Documents: Archive
The President’s Tax Proposals to the Congress for Fairness, Simplicity,
and Growth, May 1985
< BACK
To view or print the PDF content
on this page, download the free Adobe® Acrobat® Reader®.
Note: some files are very large and may not load properly within your browser. You may want to download these files and open them directly. To download:
-Windows Internet Explorer users, right-click on the link and choose "Save Target As..."
- Windows Netscape users should right-click on the link and choose "Save Link As..."
- (See your documentation
for other browsers or platforms.)
Cover and the President’s letter submitting proposals to the Congress
Summary
Table of Contents
Section I.
Individual
Income Taxes
Chapter 1: Reduce Marginal Tax Rates
Chapter 2: Increase Fairness for Families
Chapter 3: Make the System More Fair and Neutral
(complete – 7MB)
Part
A – Excluded Sources of Income—Fringe Benefits
Part
B – Excluded Sources of Income—Wage Replacement Payments
Part
C – Excluded Sources of Income—Other
Part
D – Preferred Uses of Income
Part
E – Tax Abuses—Mixed Business/Personal Use
Part
F – Tax Abuses—Income Shifting
Chapter 4: Simplify the System of Filing
Chapter 5: Other Miscellaneous Reforms
Section II.
Business and Capital Income Taxes
Chapter 6: Revise the Taxation of Corporate Income
Chapter 7: Revise the Taxation of Business Property and
Capital Assets
Chapter 8: Measure Income Properly
Chapter 9: Revise Taxation of Energy and Natural Resources
Chapter
10: Reform Taxation of Financial Institutions (complete – 2MB)
Part A – Commercial Banks and Thrift Institutions
Part
B – Life Insurance Companies and Products
Part
C – Property and Casualty Insurance Companies
Chapter 11: Reform Treatment of State and Local Government
Debt and Investments
Chapter 12: Modify Other Specific Subsidies
Chapter 13: Curtail Tax Shelters
Chapter 14: Revise Treatment of Retirement Savings
Chapter 15: Reform International Taxation
Appendices (combined
A to C – 14MB)
Appendix
A: Expiring Tax Provisions
Appendix
B: Effective Dates and Transition Rules
Appendix
C: Change in Receipts by Source
The President’s Tax Proposals (complete – 23MB)
^
TOP
|
