Excerpt from 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 This document,1 prepared by the staffs of the Joint Committee on Taxation and the Committee on Ways and Means, provides a summary description of certain tax provisions of h.r. 5822 (technical and Miscellaneous Revenue Act of h.r. 5822 was introduced by Chairman Rostenkowski on October 12, 1990. The Committee on Ways and Means is scheduled to mark up the bill on October 16, 1990. H.r. 5822 includes the technical corrections provisions as introduced on August 3, 1990 by Chairman Rostenkowski and Mr. Archer, in h.r. 5454 (technical Corrections Act of as well as additional tax technical corrections. Part A of this document describes the additional tax technical corrections. H.r. 5454 provides tax technical corrections to the Revenue Reconciliation Act of 1989, the Technical and Miscellaneous Revenue Act of 1988, and other recent tax legislation. H.r. 5822 also includes the provisions of h.r. 5415 (the Deadwood Act of as introduced on July 31, 1990, and certain refinements. Part B of this document describes the deadwood provisions. These provisions would remove from the Internal Revenue Code of 1986 numerous provisions that are no longer used in computing current taxes or are little used and are of minor importance. Further, these provisions revise the requirements for various Treasury studies which Congress has mandated in previous years. In addition, h.r. 5822 would increase the threshold above which refunds must be submitted for review to the Joint Committee on Taxation from under present law to Part C of this document describes this provision of the bill. H.r. 5822 also includes the technical customs and tariff provisions of h.r. 5778, introduced on October 3, 1990. The provisions correct technical errors in the Customs and Trade Act of 1990, and makes technical amendments to the Harmonized Tariff Schedule. Part D of this document provides a summary description of the trade and tariff technical corrections. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.