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Estate Planning and the Taxpayer Relief Act of 1997 ( June 1999 )
On July 29, 1997, President Clinton signed the Taxpayer Relief Act of 1997. The Act . -
Impact of the Taxpayer Relief Act of 1997 on Qualified Small Business Stock ( November 1997 )
This alert details some important relief for U.S. and foreign investors under the Taxpayer Relief Act of 1997, such as significantly reduced - and more complex - capital gains rates, and the new provisions affecting investments in qualified small business stock.
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