1974 Chap. 0849. 963 purposes of section one hundred and fifty-one (e) of the Internal Revenue Code. If the taxpayer is married at the close of the taxable year, the deduction provided herein shall be allowed only if the taxpayer and his spouse file joint return for the taxable year. For the purposes of this subparagraph, the terms "employment related expenses", "qualifying individual" and "maintaining household" shall each have the same meaning as in section two hundred and fourteen of the Internal Revenue Code. The expenses on which the deduction is based shall have been paid during the tax year that is being reported. No expenses incurred prior to January first, nineteen hundred and seventy-five shall be claimed under this section regardless of when paid. Section 2. This act shall apply to taxable years commencing after December thirty-first, nineteen hundred and seventy-four. Approved August 14, 1974. Chap. 0849. An Act Providing For An Experimental Program To Compare Housing Construction Under Conventional Bidding, Turnkey And Contract Manager Methods Of Construction.
| Title: | 1974 Chap. 0849. 963 purposes of section one hundred and fifty-one (e) of the Internal Revenue Code. If the taxpayer is married at the close of the taxable year, the deduction provided herein shall be allowed only if the taxpayer and his spouse file joint return for the taxable year. For the purposes of this subparagraph, the terms "employment related expenses", "qualifying individual" and "maintaining household" shall each have the same meaning as in section two hundred and fourteen of the Internal Revenue Code. The expenses on which the deduction is based shall have been paid during the tax year that is being reported. No expenses incurred prior to January first, nineteen hundred and seventy-five shall be claimed under this section regardless of when paid. Section 2. This act shall apply to taxable years commencing after December thirty-first, nineteen hundred and seventy-four. Approved August 14, 1974. Chap. 0849. An Act Providing For An Experimental Program To Compare Housing Construction Under Conventional Bidding, Turnkey And Contract Manager Methods Of Construction. |
| Author: | Massachusetts. |
| Description: |
Imprint varies. Vols. for 1915-19 published in 2 v.: General acts; Special acts. Vols. for some years issued in parts. Separate vols. issued for extra session, 1916, and for extra session, 1933. Vol. 12 (May 1831-Mar. 1833) in Jan. session, 1833; Jan. 1834-Apr. 1836 in vol. for extra session 1835/Jan. session 1836; May 1824-Mar. 1828; June 1828-June 1831, Jan. 1832-Apr. 1834, Jan. 1835-Apr. 1838, each bound with corresponding vol. Resolves issued separately, 1780-1838. |
| URI: | http://hdl.handle.net/2452/34588 |
| Date: | 1663 |
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1974 [859]