Summary Description of Certain Tax And Trade Technical Corrections And Other Provisions of H.R. 5822 (Technical And Miscellaneous Revenue Act of 1990) : Scheduled for Markup Consideration By the House Committee On Ways And Means On October 16,1990 Jcx-39-

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6067(b) of the Technical and Misc. Revenue Act of 1988 (P.L. 100-647)) (11) Study of Depreciation Treatment of Certain Vehicles (Sec. 7612(f) of the Omnibus Reconciliation Act of 1989 (P.L. 101-239)) (12) Study of Certain Fraternal 1/1/88 Beneficiary Societies (Sec. 1012(c)(2) of the Tax Reform Act of 1986 (P.L. 99-514)) (13) Study Relating to Treatment 1/1/89 of Property and Casualty Insurance Companies (Sec. 1025 of the Tax Reform Act of 1986 (P.L. 99-514)) 2/15/91 12/31/89 1/1/92 1/1/92 1/1/...92 12/19/90 4/15/91 7/1/92 1/1/92 Mandated periodic Treasury study which would be modified (1) Americans Working Abroad (Code Sec. 912) (Sec. 208 of the Foreign Earned Income Act of 1978 (P.L. 95-615), as amended by Sec. 114 of the Economic Recovery Tax Act of 1981 (P.L. 97-34)) This study is currently due every four years. The bill would require the study only every five years. In addition, the provision would require the Federal agencies that are currently required to submit the necessary information to the Secretary of the Treasury to also keep records with respect to the required information.

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