Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
Subtitle: Regulated Investment Company Modernization Act of 2010 : text of P.L. 111-312, as signed by the President on December 17, 2010, text of H.R. 4337, JCT explanation of P.L. 111-312 and H.R. 4337
Publisher: CCH
Published: 2010
Place of publication: Chicago, Ill
Language: eng
ISBN-13: 9780808026150
Subjects: United States; Taxation; Law and legislation; Economic stabilization; Economic conditions; Tax incentives
Other titles: Tax Relief, UI Reauthorization, Job Creation and RIC acts; Unemployment Insurance Reauthorization; Job Creation Act of 2010; Regulated Investment Company Modernization Act of 2010.
Description: This publication reproduces the full text of the Tax Relief Act, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, and the Regulated Investment Company Modernization Act of 2010. Also included are the Joint Committee on Taxation's technical explanation of both Acts. The Tax Relief Act, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extends the Bush-era individual and capital gains/dividend tax cuts for all taxpayers for two years. The Regulated Investment Company Modernization Act of 2010 simplifies the rules that apply to mutual funds and is designed to ensure that small investor groups are treated equally with direct individual investors.