Download Full Text (2.7 MB)
The proposed revision updates and provides additional supporting material for Tax Policy Statement Number 8 which was published in 1980. The Tax Policy Statement proposes revision to the Social Security system to make it actuarially more sound and to provide a fairer relationship between contributions and benefits.
Social security -- United States; Pension trusts -- United States; Old age pensions -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Federal Taxation Division, "Proposed revision of statement of Tax policy number 8 : suggested improvements for the Social Security retirement system ;Suggested improvements for the Social Security retirement system" (1986). Statements of Position. 493.