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The Internal Revenue Service Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III, (), resulted from hearings held by the United States Congress in 1996 and 1997. The Act included numerous amendments to the Internal Revenue Code of 1986. ==Examples of provisions related to individuals== The Act provides that individuals who fail to provide their taxpayer identification numbers are not allowed to take the earned income credit for the year in which the failure occurs. Individuals are allowed to deduct interest expense paid on certain student loans. The exclusion, from income, of gain on the sale of a principal residence (up to $250,000 for individuals or $500,000 on a joint return) is pro-rated for certain taxpayers. The use of a continuous levy—a levy attaching to both property held on the date of levy and to property acquired after that date—must be specifically approved by the Internal Revenue Service (IRS) before the levy is effective.〔CCH Incorporated, ''1998 Tax Legislation: IRS Restructuring and Reform: Law, Explanation and Analysis'', Highlights, paragr. 5, page 23 (1998)〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Internal Revenue Service Restructuring and Reform Act of 1998」の詳細全文を読む スポンサード リンク
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