Tax Codes
Tax Codes
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101 – IRC – Internal Revenue Code
- 818 – Reserves
- 820 – Modco
- 1035
- 7702
- Cash Value Accumulation Test (CVAT), Guideline Premium Test (GPT), Corridor Test, 7-Pay, and Modified Endowment Contract (MEC).
- ecfr.gov
- congress.gov
- JOINT COMMITTEE ON INTERNAL REVENUE TAXATION – archives.gov///chapter-23-joint-internal-revenue-taxation.html
- 1984 – DEFRA
- Cash Value Accumulation Test (CVAT) and the Guideline Premium Test (GPT)
- corridor test – NALU.NAIFA??
1981-1982 – H.R.4242 – Economic Recovery Tax Act of 1981 – 97th Congress
| Sponsor: | Rep. Rostenkowski, Dan [D-IL-8] (Introduced 07/23/1981) |
|---|---|
| Committees: | House – Ways and Means |
| Committee Reports: | S.Rept 97-176; H.Rept 97-201; H.Rept 97-215 |
| Latest Action: | 08/13/1981 Became Public Law No: 97-34. (PDF) (All Actions) |
| https://www.congress.gov/bill/97th-congress/house-bill/4242 |
1981-1982 – (TEFRA)
Bill: H.R.6045 – A bill to provide special temporary rules for taxing the income of life insurance companies – 97th Congress
Law: H.R.4961 – 97th Congress (1981-1982)Tax Equity and Fiscal Responsibility Act of 1982
1983-1984 – H.R.4065 – Life Insurance Tax Act of 1983 – 98th Congress
| Sponsor: | Rep. Stark, Fortney Pete [D-CA-9] (Introduced 10/03/1983) |
|---|---|
| Committees: | House – Ways and Means |
| Latest Action: |
House – 10/05/1983 Ordered to be Reported (Amended). (All Actions)
|
1983-1984 – H.R.4170 – Deficit Reduction Act of 1984 – 98th Congress – (DEFRA)
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Sponsor: Rep. Rostenkowski, Dan [D-IL-8] (Introduced 10/20/1983) Committees: House – Ways and Means Committee Reports: H.Rept 98-432 Part 1; H.Rept 98-432 Part 2; H.Rept 98-861 Latest Action: 07/18/1984 Became Public Law No: 98-369. (PDF) (All Actions) - https://www.congress.gov/bill/98th-congress/house-bill/4170
1987-1988 – H.R.4333 – Technical and Miscellaneous Revenue Act of 1988 – 100th Congress – (TAMRA)
| Sponsor: | Rep. Rostenkowski, Dan [D-IL-8] (Introduced 03/31/1988) |
|---|---|
| Committees: | House – Ways and Means |
| Committee Reports: | H.Rept 100-795; H.Rept 100-1104 |
| Latest Action: | 11/10/1988 Became Public Law No: 100-647. (PDF) (All Actions) |
| https://www.congress.gov/bill/100th-congress/house-bill/4333 |
1985-1986 – H.R.3838 – Tax Reform Act of 1986 – 99th Congress
| Sponsor: | Rep. Rostenkowski, Dan [D-IL-8] (Introduced 12/03/1985) |
|---|---|
| Committees: | House – Ways and Means | Senate – Finance |
| Committee Reports: | S.Rept 99-313; H.Rept 99-426; H.Rept 99-841 |
| Latest Action: | 10/22/1986 Became Public Law No: 99-514. (PDF) (All Actions) |
| https://www.congress.gov/bill/99th-congress/house-bill/3838 |