When Congress passed the Economic Reccovery Tax Act of 1981, attention focused on the unprecedented tax cuts--a 25 percent reduction in income-tax rates by 1983, partial elimination of the "marriage penalty" for two-income families, an increased child-care credit, easier charitable deductions, liberalized retirement plans and all kinds of minor changes.

As the April 15 filing deadline looms, however, the full implications of these massive changes in the tax laws become evident.

Despite all the talk about simplifying the income tax system, this year's tax return will probably be more complicated than last year's for most folks.

To help taxpayers cope with all the exasperating nuances of the latest amendments to the Internal Revenue code and Maryland, Virginia and D.C. tax regulations, tax specialist E. M. Abramson has prepared this year's Washington Business Tax Guide. Read it before you start working on your tax return. And remember, all these changes are supposed to add up to lower tax bills. The Tax Guide

When Congress passed the Economic Reccovery Tax Act of 1981, attention focused on the unprecedented tax cuts--a 25 percent reduction in income-tax rates by 1983, partial elimination of the "marriage penalty" for two-income families, an increased child-care credit, easier charitable deductions, liberalized retirement plans and all kinds of minor changes.

As the April 15 filing deadline looms, however, the full implications of these massive changes in the tax laws become evident.

Despite all the talk about simplifying the income tax system, this year's tax return will probably be more complicated than last year's for most folks.

To help taxpayers cope with all the exasperating nuances of the latest amendments to the Internal Revenue code and Maryland, Virginia and D.C. tax regulations, tax specialist E. M. Abramson has prepared this year's Washington Business Tax Guide. Read it before you start working on your tax return. And remember, all these changes are supposed to add up to lower tax bills.