Technical and Miscellaneous Revenue Act of 1998 (TAMRA)
Definition
Legislation passed that made corrections to the Tax Reform Acts of 1986 and 1986 and included extensions to certain tax provisions, affected the treatment of income earned by minors, and added a Taxpayer Bill of Rights. Provisions were also included affecting certain provisions of tax treaties with Bermuda and Barbados and elections for offshore corporations to be taxed as domestic companies.
