General Explanation of Tax Legislation Enacted in ...


Book Description

JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.




The Last Utopia


Book Description

Human rights offer a vision of international justice that today’s idealistic millions hold dear. Yet the very concept on which the movement is based became familiar only a few decades ago when it profoundly reshaped our hopes for an improved humanity. In this pioneering book, Samuel Moyn elevates that extraordinary transformation to center stage and asks what it reveals about the ideal’s troubled present and uncertain future. For some, human rights stretch back to the dawn of Western civilization, the age of the American and French Revolutions, or the post–World War II moment when the Universal Declaration of Human Rights was framed. Revisiting these episodes in a dramatic tour of humanity’s moral history, The Last Utopia shows that it was in the decade after 1968 that human rights began to make sense to broad communities of people as the proper cause of justice. Across eastern and western Europe, as well as throughout the United States and Latin America, human rights crystallized in a few short years as social activism and political rhetoric moved it from the hallways of the United Nations to the global forefront. It was on the ruins of earlier political utopias, Moyn argues, that human rights achieved contemporary prominence. The morality of individual rights substituted for the soiled political dreams of revolutionary communism and nationalism as international law became an alternative to popular struggle and bloody violence. But as the ideal of human rights enters into rival political agendas, it requires more vigilance and scrutiny than when it became the watchword of our hopes.










The Future of Air Power in the Aftermath of the Gulf War


Book Description

This collection of essays reflects the proceedings of a 1991 conference on "The United States Air Force: Aerospace Challenges and Missions in the 1990s," sponsored by the USAF and Tufts University. The 20 contributors comment on the pivotal role of airpower in the war with Iraq and address issues and choices facing the USAF, such as the factors that are reshaping strategies and missions, the future role and structure of airpower as an element of US power projection, and the aerospace industry's views on what the Air Force of the future will set as its acquisition priorities and strategies. The authors agree that aerospace forces will be an essential and formidable tool in US security policies into the next century. The contributors include academics, high-level military leaders, government officials, journalists, and top executives from aerospace and defense contractors.







Fishermen's Contingency Fund


Book Description




Black Americans in Congress, 1870-2007


Book Description

Black Americans in Congress, 1870-2007 provides a comprehensive history of the more than 120 African Americans who have served in the United States Congress from 1870 through 2007. Individual profiles are introduced by contextual essays that explain major events in congressional and U.S. history. Illustrated with many portraits, photographs, and charts. House Document 108-224. 3d edition. Edited by Matthew Wasniewski. Paperback edition. Questions that are answered include: How many African Americans have served in the U.S. Congress? How did Reconstruction, the Great Migration, and the post-World War II civil rights movement affect black Members of Congress? Who was the first African American to chair a congressional committee? Read about: Pioneers who overcame racial barriers, such as Oscar De Priest of Illinois, the first African American elected to Congress in the 20th century, and Shirley Chisholm of New York, the first black CongresswomanMasters of institutional politics, such as Augustus "Gus" Hawkins of California, Louis Stokes of Ohio, and Julian Dixon of CaliforniaNotables such as Civil War hero Robert Smalls of South Carolina, civil rights champion Adam Clayton Powell, Jr., of New York, and constitutional scholar Barbara Jordan of TexasAnd many more. Black Americans in Congress also includes: Pictures-including rarely seen historical images-of each African American who has served in CongressBibliographies and references to manuscript collections for each MemberStatistical graphs and chartsA comprehensive index Other related products: African Americans resources collection can be found here: https://bookstore.gpo.gov/catalog/african-americans Biographical Directory of the United States Congress, 1774-2005 can be found here: https://bookstore.gpo.gov/products/sku/052-071-01418-7 Women in Congress, 1917-2006 --Hardcover format can be found here: https://bookstore.gpo.gov/products/sku/052-070-07480-9 United States Congressional Serial Set, Serial No. 14903, House Document No. 223, Women in Congress, 1917-2006 is available here: https://bookstore.gpo.gov/products/sku/552-108-00040-0 Hispanic Americans in Congress, 1822-2012 --Print Hardcover format can be found here: https://bookstore.gpo.gov/products/sku/052-071-01563-9 --Print Paperback format can be found here: https://bookstore.gpo.gov/products/sku/052-071-01567-1 --ePub format available for Free download is available here: https://bookstore.gpo.gov/products/sku/052-300-00008-8 --MOBI format is available for Free download here: https://bookstore.gpo.gov/products/sku/052-300-00010-0




200 Notable Days


Book Description

Comprised of 200 readable and informative historic vignettes reflecting all areas of Senate activities, from the well known and notorious to the unusual and whimsical. Prepared by Richard A. Baker, the Senates Historian, these brief sketches, each with an accompanying illustration and references for further reading, provide striking insights into the colorful and momentous history of The World's Greatest Deliberative Body. Review from Goodreads: "Jason" rated this book with 3 stars and had this to say "This coffee table book on Senate History comes from none other than the U.S. Senate Historian, Richard Baker. The House of Representatives recently acquired noted historian of the Jacksonian era, Robert Remini as the official House Historian. He recently wrote a pretty impressive tomb on the House of Representatives. The Senate already has a 4 volume history written by US Senator, Robert C. Byrd of West Virginia, so the Senate could not reply in that manner. So, I think the coffee table book was the best that we could muster. I think this is the first time I have actually read a coffee table book from cover to cover. It is a chatty little story book filled with useful cocktail-party-history of the US Senate. That's useful knowledge to me, as I never know what to say at Washington cocktail parties. Perhaps anecdotes about Thomas Hart Benton will help break the ice. The most striking thing to me about the book was the number of attacks on the Capitol. I had heard about all the incidents individually, but it is more jolting to see them sequentially. 3 bombings, 2 gun attacks and then the attempt on September 11th. In a way, its remarkable that the Capitol complex remained so open for so long. Note, I use the past tense here. As any of you who have visited the capitol recently will have noted, it is increasingly difficult to get in. And once the Capitol Visitor Center is completed, I expect it will be very much a controlled experience like the White House. In any case, Baker's prose is breezy and he is dutifully reverent to the institution without missing the absurdities of Senate life. You also get a sense of the breakdown in lawfulness that preceded the Civil War. Its not just the canning of Charles Sumner, its also the Mississippi Senator pulling a gun on Missouri Senator Thomas Hart Benton in the Senate chamber. Then there is the case of California Senator David Broderick (an anti-slavery Democrat) being killed in a duel by the pro-slavery Chief Justice of the California Supreme Court. Apparently, back in those days, California was a lot more like modern Texas. In any case, the slide toward anarchy can definitely be found long before Fort Sumter. Another interesting aside that I really never knew concerns the order of succession. All of us learn in school that it is the President, then the Vice President, then the Speaker of the House and then President Pro Tempore of the Senate. After that, you get the members of the Cabinet, and I was aware that as new departments were created, they have been shuffled up a bit. What I did not know, is that Congress was not always in the order of succession at all. For a long time, it devolved from the President to the VP and then directly to the Secretary of State. Furthermore, when they first inserted Congress, it was the President Pro Tempore of the Senate who was third in line over the Speaker of the House. The structure we all know and love was only finalized in 1947 after some hard thinking in light of FDR's demise and the Constitutional Amendments on succession that followed. Anyway, this is a book for government geeks. If you are one, its a nice read and about as pleasant a way to introduce yourself to Senate history as I have found. If not, there are prettier coffee table books to be had."