: SAGE: Tax Reform Act

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Tax Reform Act

The Tax Reform Act (TRA) of 1986 was the most extensive review and overhaul of the Internal Revenue Code by the U.S. Congress since the inception of the income tax in 1913 (the Sixteenth Amendment). The purpose of the TRA was to simplify the tax code, broaden the tax base, and eliminate many tax shelters and preferences. [Source: Encyclopedia of Business Ethics and Society; Tax Reform Act of 1986]

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