[20020104]RS21101_2002年1月1日生效的部分税法变更.pdf

1 The source can be determined by consulting the notes following the statutory language of thecitation in either the Internal Revenue Code or title 26 of the U.S. Code.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21101January 4, 2002Selected Tax Law Changes Effective January 1, 2002Marie B. MorrisLegislative AttorneyAmerican Law DivisionSummaryThis is a brief list of tax laws changes which became effective on January 1, 2002.This list does not include inflation adjustments which occur because of administrativeadjustments, unless they took effect because of a statutory change with a December 31,2001 or January 1, 2002 effective date. For a complete listing of those administrativelyadjusted items, see IRS Revenue Procedure 2001-59, 2001-52 IRB 1, dated December11, 2001. This list also excludes tax provisions expiring in 2002 and most conformingamendments, e.g., changes to credit ordering rules when a credit is amended, or changesto withholding rules when certain income is made tax-exempt. The first part of this report is a listing of the tax changes which were enacted during2001 and effective at the beginning of