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The Economic Recovery Tax Act of 1981 Expanded the marital deduction to life interests that were not terminable and eliminated quantitative limits on the amount of estate and gift tax deductions available for spousal transfers.
The Economic Recovery Tax Act of 1981 (ERTA) offers a blueprint for fiscal stimulus that would be far more effective than the package approved by Pres.
The Economic Recovery Tax Act of 1981 eliminated this, requiring all taxpayers to depreciate new or used real estate over 15 years.
Enacted as part of the Economic Recovery Tax Act of 1981, the original credit made no direct provision for internal-use software.
Large personal and corporate tax reductions enacted in the Economic Recovery Tax Act of 1981, combined with back-to-back recessions in 1980 and 1981-1982, brought the revenue share down to well under 18 percent in 1983 and 1984.
When the interest rate was determined every two years (as it was before enactment of the Economic Recovery Tax Act of 1981), the spread between the section 6621 rate and the market rate may have become substantial and therefore arguably encouraged taxpayer "gaming.
In Chapter 5, "The Economic Recovery Tax Act of 1981," the point is made that the Act can be seen as a benchmark.
An incremental, 25 percent R&D tax credit was enacted as part of the Economic Recovery Tax Act of 1981.