New law offers relief to terrorist attack victims
On Jan. 23, 2002, President Bush signed the Victims of Terrorism Tax Relief Act of 2001 (VTTRA), providing income and estate tax relief to "specified terrorist victims" (STV). Special tax treatment is not unusual; in the past, it was extended to American hostages held captive in Iran and v...
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| Veröffentlicht in: | The Tax Adviser 2002-05, Vol.33 (5), p.313 |
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| container_issue | 5 |
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| container_title | The Tax Adviser |
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| creator | DiRe, Elda A Sawyers, Roby B Sullivan, Neil A.J Westort, Peter J |
| description | On Jan. 23, 2002, President Bush signed the Victims of Terrorism Tax Relief Act of 2001 (VTTRA), providing income and estate tax relief to "specified terrorist victims" (STV). Special tax treatment is not unusual; in the past, it was extended to American hostages held captive in Iran and victims of the bombing of Pan American Airways flight 103 over Lockerbie, Scotland. This article describes the VTTRA provisions and their ramifications. |
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| fulltext | fulltext |
| identifier | ISSN: 0039-9957 |
| ispartof | The Tax Adviser, 2002-05, Vol.33 (5), p.313 |
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| language | eng |
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| source | Business Source Complete |
| subjects | Anthrax Armed forces Attorneys general Deferred compensation Disaster relief Employees Estate taxes Excise taxes Federal legislation Income taxes Injuries Liability Local government Settlements & damages Tax deductions Terrorism Victims of crime |
| title | New law offers relief to terrorist attack victims |
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