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Friday, December 24, 2004

Joint Tax Committee Releases List of Expiring Tax Provisions

Stocking_2 Joijnt_committee_3

A last-minute stocking stuffer:  The Joint Committee on Taxation has released an 18-page report, List of Expiring Federal Tax Provisions 2004-2014 (JCX-71-04) (12/23/04):

This document, prepared by the staff of the Joint Committee on Taxation, provides a listing of tax provisions (other than those providing time-limited transition relief after the repeal of an underlying rule) that are currently scheduled to expire in 2004-2014 (with references to the applicable section of the Internal Revenue Code of 1986 or other applicable law). For purposes of compiling this list, the staff of the Joint Committee on Taxation considers a provision to be expiring if, at some statutorily specified date in the future, the provision expires completely or reverts to the law in effect before the present-law version of the provision.

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