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Rather than imposing massive reform, the act tinkers and fine-tunes. It narrows some long-abused loopholes, widens others; it tidies up some of the messiest corners of the tax code and introduces new complexities into others. To cope with it, taxpayers must attempt to comprehend subtle variations in meaning and vague, ambiguous words and phrases. Among other things, the law will be forcing many more taxpayers than ever to learn the distinction between a deduction and a tax credit (a deduction is subtracted from the income subject to tax: a credit is subtracted directly from the amount...

Author: /time Magazine | Title: TAXES: On the Mark, Get Set, Calculate | 3/21/1977 | See Source »

Taxpayers will have many more -though generally more pleasant-changes to cope with next year under the new law. Divorced people filing returns now can deduct alimony payments only if they itemize deductions; next year they will be able to deduct alimony from gross income and then take the standard deduction...

Author: /time Magazine | Title: TAXES: On the Mark, Get Set, Calculate | 3/21/1977 | See Source »

Lupo writes out of sympathy and sadness for a city afflicted by tensions that stretch far beyond its precincts. Boston failed to cope peacefully with its school-busing crisis of 1974 in part because Boston had never been a unified city. It was schizophrenic: "A chic Boston, of specialty shops and bars and steak houses with hokey names" and "the old Boston, increasingly angry at the threats to its life-style and existence, convinced that somebody else was getting everything, while it was getting nothing more than the shaft." Boston's cursing, stone-throwing resistance to busing...

Author: /time Magazine | Title: Books: The Pleasure of Hating | 3/21/1977 | See Source »

...from his Capitol Hill home by his wife Nancy-causing him daily to rue Jimmy Carter's decision to strip his assistants of limousine service. But one plus about his job as the key senior adviser to the President is the fact that he does not have to cope with rush-hour traffic. He comes to work too early and leaves too late...

Author: /time Magazine | Title: THE ADMINISTRATION: Hannibal Astride the Potomac | 3/14/1977 | See Source »

Brandt spoke on "World Change and World Security" as part of MIT's Bicentennial lecture series, and discussed how to cope more satisfactorily with the "rapidly changing world that the United States and European nations will face in the coming century...

Author: By Ginger A. Aron, | Title: Brandt Lectures at MIT On World Change, Peace | 3/10/1977 | See Source »

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