1996 Tax Changes: Cover Page

Tax News & Views Special Report
The 1996 Tax Changes
Small Steps Out of a Grand Design
by Deloitte & Touche OnLine

August 1996

Congress has approved three new pieces of legislation that have changed the tax landscape. Deloitte & Touche's Legislative Tracking Service has written a review of these bills, summing up the effects on individuals and businesses from every angle.

Introduction: The political background of the bills.
Effects on individuals.
The Taxpayer Bill of Rights.
Effects on small business.
Changes for S corporations.
General business provisions.
International provisions.
Pension simplification, including changes for IRAs and 401(k) plans.
Miscellaneous provisions, including technical corrections.
Feedback: Still have questions? E-mail us.
Disclaimer: Please read this.

ALSO: See materials prepared for our press briefing Aug. 13 on the tax changes, and on the Dole and Clinton tax plans.

Review the progress of this legislation in our archive.

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Next: The political background.