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・ Revenue Act of 1932
・ Revenue Act of 1934
・ Revenue Act of 1935
・ Revenue Act of 1936
・ Revenue Act of 1940
・ Revenue Act of 1941
・ Revenue Act of 1942
・ Revenue Act of 1943
・ Revenue Act of 1945
・ Revenue Act of 1948
・ Revenue Act of 1950
・ Revenue Act of 1951
・ Revenue Act of 1962
・ Revenue Act of 1964
・ Revenue Act of 1971
Revenue Act of 1978
・ Revenue Analytics
・ Revenue and Customs Commissioners v Maxwell
・ Revenue and Customs Comrs v Holland
・ Revenue and Customs Prosecutions Office
・ Revenue and Expenditure Control Act of 1968
・ Revenue assurance
・ Revenue block
・ Revenue bond
・ Revenue center
・ Revenue Commissioners
・ Revenue Cycle Management
・ Revenue Equalization Reserve Fund
・ Revenue equivalence
・ Revenue house


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Revenue Act of 1978 : ウィキペディア英語版
Revenue Act of 1978
The United States Revenue Act of 1978, , amended the Internal Revenue Code by reducing individual income taxes (widening tax brackets and reducing the number of tax rates), increasing the personal exemption from $750 to $1,000, reducing corporate tax rates (the top rate falling from 48 percent to 46 percent), increasing the standard deduction from $3,200 to $3,400 (joint returns), increasing the capital gains exclusion from 50 percent to 60 percent (effectively reducing the rate of taxation on realized capital gains to 28%), and repealing the non-business exemption for state and local gasoline taxes.
The Act was passed by the 95th Congress and was signed into law by President Jimmy Carter on November 6, 1978.
The Act also established Flexible spending accounts, which allow employees to receive reimbursement for medical expenses from untaxed income dollars. The Act added section 401(k) to the Internal Revenue Code.〔See section 135(a) of the Revenue Act of 1978, Pub. L. No. 95-600, 92 Stat. 2763, 2785 (Nov. 6, 1978), redesignating former subsection (k) as subsection (l) and adding new subsection (k), effective for plan years beginning after December 31, 1979.〕 This latter provision, intended to limit executive compensation, was later used to develop one of the primary tax-advantaged retirement savings vehicles in use in the United States.
==Notes==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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