This article provides information about the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) of the U.S. The Act includes tax relief for individuals, investors, and businesses, and provides tax practitioners with yet another nearly unpronounceable acronym. The major tax provisions ...
Why Does the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) Matter? The JGTRRA was effective in promoting an increased frequency of shareholderdividendpayments across U.S. companies because of the new tax advantages. However, the federal budget was adversely affected by the subseq...
The marriage penalty after the JGTRRA.(Jobs and Growth Tax Relief Reconciliation Act of 2003)Friske, Karyn BybeePulliam, Darlene
Accelerated many of the provisions in the Economic Growth and Tax Relief Reconciliation Act, which were supposed to be phased in more gradually. Raised the exemption for the Alternative Minimum Tax. All JGTRRA tax changes were for the entire 2003 tax year. Why JGTRRA Was Needed The 9/11 at...
JGTRRA cuts rates, increases some deductions and credits.(Jobs and Growth Tax Relief Reconciliation Act of 2003 )Hegt, Ronald B
Specifically, we investigate whether the pre-tax yield on outstanding conventional preferred stock (CPS) decreased after the 2003 Jobs and Growth Tax Relief Reconciliation Act (JGTRRA) reduced the individual's tax rate on dividends. Our research design for detecting tax effects is strong for two ...
EGTRRA and JGTRRA tax rates extended for two years in lame duck session.(Economic Growth and Tax Relief Reconciliation Act, Jobs and Growth Tax Relief Reconciliation Act of 2003)Beavers, James A
The article reports on the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA) of 2003 and the economic segment of family businesses in the United States. JGTRRA can stimulate economic growth and profitability, promote spending and investment by companies and individuals, and create more jobs....
Jobs and Growth Tax Relief Reconciliation Act of 2003 affecting individuals as well as the enhanced first-year expense and bonus depreciation deductions for depreciable business property. Acceleration rate reduction of an individual's taxable income; Increase and advance refunds in child tax credit; ...
The article discusses the impact of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and the American Jobs Creation Act of 2004 on tax rates. The legislation has made substantial changes in tax rates affecting the choice of entity decision between a regular corporation and a...