The moderating factors that will be discussed here are barriers to enacting
meaningful behaviors within fatherhood identity, the length of prison sentence, the prison ideology of fatherhood, and the commitment and salience of fatherhood identity before incarceration (see Burke, 1991).
The constant need to extend certain Code provisions (such as AMT relief for individuals, the research and experimentation tax credit, and the work opportunity tax credit) adds confusion to the law and, in many cases, undermines the policy reasons for enacting
the incentives in the first place.
expansive legislation dealing with corporate tax shelters, Congress is well advised both to ask and to answer the question "What is meant by the term `corporate tax shelter'?
Surely before enacting
a greatly expanded section 269 to disallow deductions, credits, exclusions, or other allowances obtained in tax shelter transactions, the Treasury Department and the IRS should be called into account for its current use -- or disuse -- of section 269.
Nearly 100 years after the Northwest Ordinance, the Virginia Compact, and the Duty of Tonnage Clause established that the Ohio River and other waterways were to be free, Congress expressly reaffirmed the Free Rivers Doctrine by enacting
the Rivers and Harbors Appropriation Act of 1884.
Some legislators suggest that while enacting
provisions may eliminate the impact of the most costly sections of the Federal legislation, such legislation runs counter to attempts to mirror the Federal depreciation and NOL computations as a way to minimize complexity and maintain a workable tax system.
1)(**) The legislature has sought to encourage new business investment and job growth in Oklahoma by enacting
a number of targeted tax exemptions and credits.