The education provisions, for example, or the 10 percent bracket, which is made retroactive to the beginning of this year.

It will be made retroactive to last December, it said.

It is hard to see how the tax cut would have much impact on the economy before mid-year, even if made retroactive.

The cost would rise if part of the tax cut was made retroactive to the beginning of this year.

He was also given an 18-month suspension, made retroactive to 30 November 2006.

Some even fear that any restrictions might be made retroactive, affecting foreign companies already established within the community.

Some of the changes were made retroactive to Jan. 1, 1987, but most will not take effect until returns are filed next year.

If the Congressional proposal becomes law and is made retroactive, the same investor would owe $442 less, or $1,067.

The change was made retroactive to 5 August 1946, the formation of the original 52nd division.

The final version of the rule, which will be made retroactive, will come out by next month.