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the tax reform act of 1986 quizlet

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The Tax Reform Act of 1986 was the top domestic priority of President Reagan's second term. 1. the rise of the national security state 2. the rise of the SS state what are the 2 conditions associated with the gov't growth in america The Tax Reform Act of 1986 was a comprehensive tax reform legislation that was passed into law by President Ronald Reagan. The U.S. Congress passed the Tax Reform Act of 1986 (TRA) to simplify the income tax code, broaden the tax base and take away many tax shelters and other preferences. The Tax Reform Act of 1986 was a landmark law. (Page 7-1) When the Tax Reform Act of 1986 was enacted, limitations were placed on the deductibility of tax shelter losses. Individuals were not the only ones affected by this legislation. more. Greatly decreased the # of tax brackets (categories of income that are taxed @ different rates). Definition: The Tax Reform Act of 1986 is a tax law approved by Congress in 1986 that performed several changes to the previous tax legislation. 2085, 26 U.S.C.A. 99–514, 100 Stat. A few years later, the Tax Reform Act of 1986 brought the lowest individual and corporate income tax rates of any major industrialized country in the world. The Tax Reform Act of 1986 is a law passed by the United States Congress to simplify the income tax code. The 0% capital gains tax rate charged to those selling properties in "enterprise zones", applied by government to prompt investment in a given area. 1. . The U.S. Congress passed the Tax Reform Act of 1986 (TRA) (Pub.L. §§ 47, 1042) made major changes in how income was taxed. Prior to the passing of the act, capital gains were either taxed at lower rates than ordinary income under an alternative tax or received a partial exclusion from tax under the regular rate schedule. B. American Taxpayer Relief Act … While 1986 tax reform did include a corporate tax cut, it on the whole raised taxes on capital. Tax Reform Act of 1986. Its purpose was to simplify the tax code, broaden the tax base, and eliminate many tax shelters and preferences. 2085, enacted October 22, 1986) to simplify the income tax code, broaden the tax base and eliminate many tax shelters. Increased federal revenues b. Why Was the 1986 Reform Act a Failure? Many types of rental properties are LIHTC eligible, including apartment buildings, single-family dwellings, townhouses, and duplexes.Owners or developers of projects receiving the LIHTC agree to meet an income test for tenants and a gross rent test. At least 20 percent of the project’s units are occupied by tenants with an income of 50 percent or less of area median income adjusted for family size (AMI). The offers that appear in this table are from partnerships from which Investopedia receives compensation. The stars aligned for the Tax Reform Act of 1986, although it had to die and be resurrected several times along the way before its triumph. September 14, 2016. The act lowered federal income tax rates, decreasing the number of tax brackets and reducing the top tax rate from 50 percent to 28 percent. 1. the rise of the national security state 2. the rise of the SS state, what are the 2 conditions associated with the gov't growth in america, used to characterize the close relationship between the military hiearchy and the defense industry that supplies it's hardware needs. Tax Relief For The Rich. To increase fairness and provide an incentive for growth in the economy, the passage of the Act reduced the maximum rate on ordinary income and raised the tax rate on long-term capital gains. Tax Reform Act of 1986, the most-extensive review and overhaul of the Internal Revenue Code by the U.S. Congress since the inception of the income tax in 1913 (the Sixteenth Amendment). Loophole Closing. A. The Tax Reform Act of 1986 (TRA 86) was the most sweeping change to the tax law in the past fifty years. All of the following aspects of the Tax Reform Act of 1986 are true EXCEPT: a. Despite nearly dying several times, the measure eventually passed, producing a simpler code with fewer tax breaks and significantly lower rates. The Tax Reform Act of 1986 (100 Stat. Thirty-seven year old white engineer, Bernard Goetz shot and seriously wounded four black Eliminated/reduced the value of many tax deductions 2. There are three ways to meet the income test: 1. The Tax Reform Act of 1986 is a law passed by Congress that reduced the maximum rate on ordinary income and raised the tax rate on long-term capital gains. The Tax Reform Act of 1986 is a law passed by Congress that reduced the maximum rate on ordinary income and raised the tax rate on long-term capital gains. Question: Which Of The Following Was A Basic Feature Of The Tax Reform Act Of 1986? 99–514, 100 Stat. It was intended to stimulate economic development within the country by relieving tax burdens from individuals. The Tax Reform Act of 1986 also reduced the allowances for certain business expenses, such as business meals, travel, and entertainment, and restricted deductions for certain other expenses. It reduced tax rates and introduced new tax credits. It affected every American family, every American business. Tax expenditures represent the difference between what the government actually collects in taxes and what it would have collected without special exemptions. It eliminated many tax benefits for special interests. Related Articles. Removed several million low-income individuals from the tax rolls 3. 2085, 26 U.S.C.A. Which of the following was a basic feature of the Tax Reform Act of 1986? Question: Which Of The Following Was A Basic Feature Of The Tax Reform Act Of 1986? The Tax Reform Act of 1986 constituted the most sweeping postwar change in the U.S. federal income tax. What were the 3 major reforms of the Tax Reform Act of 1986? This major tax legislation will affect individuals, businesses, tax exempt and government entities. Lowered top corporate tax rate from 46% to 34% c. Reduced the highest marginal rate from 50% to 28% d. Simplified the tax code 9. Help us achieve our vision of a world where the tax code doesn't stand in the way of success. For purposes of this paragraph, rules similar to the rules of paragraphs (4) and (5) of section 812(c) of the Tax Reform Act of 1986 [Pub. The president couldn't have been much more mistaken. This was the first time in U.S. income tax history that the top tax rate was lowered and the bottom rate was increased at the same time. See the answer. The law effectively lowered the top marginal tax bracket income tax rates while eliminating several loopholes. The U.S. Congress passed the Tax Reform Act of 1986 (TRA) (Pub.L. The Tax Reform Act of 1986 also limited the annual passive losses (depreciation) associated with investment real estate to $25,000 a year. A newer tax act is always more advantageous. Reagan slashed tax rates in his first term. Tax Reform Act of 1986. The Tax Reform Act of 1986 also provided for the elimination of the distinction between long-term capital gains and ordinary income. This problem has been solved! The Tax Reform Act of 1986 lowered the top tax rate for ordinary income from 50% to 28% and raised the bottom tax rate from 11% to 15%. The Tax Reform Act of 1993 was legislation aimed at reducing the federal deficit ​​​​​​​through a combination of increased taxes and reduced spending. In addition to altering the tax brackets, the Tax Reform Act of 1986 eliminated certain tax shelters. A Shift From Corporate To Personal Taxes. 2085, enacted October 22, 1986) to simplify the income tax code, broaden the tax base and eliminate many tax shelters. hoe do these plans differ? Which of the following was a basic feature of the Tax Reform Act of 1986? The U.S. Congress passed the Tax Reform Act of 1986 (TRA) (Pub.L. For instance, the corporate tax rate was raised as well, along with a lengthening of the goodwill depreciation period and the elimination of deductibility for congressional lobbying expenses. The Tax Reform Act was one of President Clinton’s first tax packages, and it led to a lot of significant changes in tax law for both individuals and businesses. The Tax Reform Act of 1986 — the biggest and most controversial legislative story of its time — had lawmakers, lobbyists and journalists in Washington in an uproar for two years. Within the individual income tax system, the largest changes were the individual rate reductions (from 11 rates down to 2) and the expansion of the personal exemption (see Table 2). more. Signed into law by Republican President Ronald Reagan on October 22, 1986, the Tax Reform Act of 1986 was sponsored in Congress by Richard Gephardt (D-MO) in the House of Representatives and Bill Bradley (D-NJ) in the Senate. The numbers tell the story. The trickle-down theory states that tax breaks and benefits for corporations and the wealthy will make their way down to everyone. The Tax Reform Act of 1986 is a law passed by the United States Congress to simplify the income tax code. Prior to 1986, there was no limit on the number of passive losses that a real estate investor could deduct. L. 99–514, set out as an Effective Date of 1986 Amendment note below] (as added by the Technical and Miscellaneous Revenue Act of … 3.) The Taxpayer Relief Act of 1997 is one of the largest tax-reduction measures in U.S. history. 8. The president couldn't have been much more mistaken. TRA 1986 cut corporate taxes to 40 percent. The 1981 act, combined with another major tax reform act in 1986, cut marginal tax rates on high-income taxpayers from 70 percent to around 30 … Modeling the Economic Effects of Past Tax Bills. Subscribe. So began the Reagan Recovery. A shift from corporate to personal taxes. The Tax Reform Act of 1986 also limited the annual passive losses (depreciation) associated with investment real estate to $25,000 a year. Combined, OBRA 1987 and TRA 1986 are called Gramm-Rudman-Hollings or the Gramm-Rudman act. as a result, he ran out of money to fund the government (doh). 2085, enacted October 22, 1986) to simplify the income tax code, broaden the tax base and eliminate many tax shelters. The scholars examined the effects of the Tax Reform Act of 1986. While the act ended tax code provisions that allowed individuals to deduct interest on consumer loans, it increased personal exemptions and standard deduction amounts indexed to inflation. Income tax, social insurance taxes, borrowing, and taxes and public policy ((tax ependitures, tax reform, and tax reduction)). The act either altered or eliminated many deductions, changed the tax rates, and eliminated several special calculations that had been permitted on the basis of marriage or fluctuating income. The IRS is working on implementing the Tax Cuts and Jobs Act (TCJA). The Clinton Administration subsequently created the Tax Reform Act in 1993 to contain several major provisions for individuals, such as the addition of the 36% tax bracket, an increase in gasoline taxes, and an additional tax of 10 percent on married couples with income above $250,000. The Tax Reform Act of 1986 (100 Stat. What were the 3 major reforms of the Tax Reform Act of 1986? The act mandated that capital gains be taxed at the same rate as ordinary income, raising the maximum tax rate on long-term capital gains to 28% from 20%. It has much fewer baskets and, as a result, more chance that a company won't have excess unused FTCs. It required people claiming children as dependents to provide Social Security numbers for each child on their tax returns, it expanded the Alternative Minimum Tax (AMT)—the least tax that an individual or corporation must pay after all eligible exclusions, credits, and deductions have been taken—and increased the Home Mortgage Interest Deduction to incentivize homeownership. Why Was the 1986 Reform Act a Failure? More Tax Brackets. The act is commonly known to be the second of two Reagan tax cuts, the first being the Economic Recovery Tax Act of 1981. A budget for expenditures on items that will serve for the long term, such as equipment, roads, and buildings. as a practical matter, the Tax Reform Act of 1986 represented the largest single peacetime tax increase in American history. The Tax Reform Act of 1986 was enacted on October 22, 1986. 99–514, 100 Stat. Downloadable (with restrictions)! As part of the Water Resources Development Act of 1986, a harbor maintenance tax (26 U.S.C. Tax Reform Act of 1986 - Specifies that the Internal Revenue Code shall be cited as the "Internal Revenue Code of 1986." The U.S. Congress passed the Tax Reform Act of 1986 (TRA) (Pub.L. Meople buy these. To increase fairness and provide an incentive for … 99–514, 100 Stat. Review tax reform information and how it affects individuals, businesses and government entities. For tax year beginning in 1992, no passive losses or credits may be deducted against active and portfolio income. OBRA 1987 worked in tandem with the Tax Reform Act of 1986 to fight stagflation. For businesses, the corporate tax rate was reduced from 50% to 35%. The act either altered or eliminated many deductions, changed the tax rates, and eliminated several special calculations that had been permitted … No longer Featured Research. §§ 47, 1042) made major changes in how income was taxed. 2085, enacted October 22, 1986) to simplify the income tax code, broaden the tax base and eliminate many tax shelters. It was followed by the tax reform act of 1993. It also raised taxes on Social Security benefits and eliminated the tax cap on Medicare. Sells bonds, guarenteeing to pay interest to bondholders. They appraised the act on the basis of equity, efficiency and simplicity and examined the prospects for the future. No longer could a wealthy individual escape taxes by buying into a shelter. What is the main advantage of the American Jobs Creation Act of 2004 over the Tax Reform Act of 1986 relative to FTC baskets? Sixty percent of capital gains on assets held for at least six months were excluded from taxable income. Contribute. L. 99–514, set out as an Effective Date of 1986 Amendment note below] (as added by the Technical and Miscellaneous Revenue Act of … This paper considers what the Act accomplished and its implications for future tax policy. Each of these individual provisions would, logically, belong in a different place in the Code. Prior to 1986, there was no limit on the number of passive losses that a real estate investor could deduct. § 4461) was imposed at the ad valorem (percentile) rate of 0.125% the value of the cargo instead of at a rate dependent entirely upon the cost of the service provided by the port. 3.) Many other taxes were raised and deductions reduced or eliminated as well. The first limitation allowed the investor to only deduct losses arising from a passive activity against income from a passive activity. Loophole Closing. A Shift From Corporate To Personal Taxes. The act was also one of the first bills to retroactively raise the tax rate, effectively making the increased tax rates law for taxpayers for the beginning of the year, despite the fact that the act was signed into law on August 10. Fairness, complexity, economic growth, and special interests: the issues remain the same and the answers remain … The 1986 reform was followed up by subsequent bills in 1993 and later. Source: Joint Committee on Taxation, General Explanation of the Tax Reform Act of 1986 (JCS-10-87). The marginal tax rate is the tax rate you pay on an additional dollar of income. How does the federal government borrow money? So rather than face the embarrassment of having to raise rates, the compromise was to reform the entire tax code. It significantly reduced taxes for individuals. as a practical matter, the Tax Reform Act of … A shift from corporate to personal taxes. The Tax Reform Act of 1993 was a piece of legislation is also known as the Revenue Reconciliation Act of 1993. 2085, enacted October 22, 1986) to simplify the income tax code, broaden the tax base and eliminate many tax shelters. 2. American Taxpayer Relief Act … 9: what are the most common kinds of pension and retirement plans offered by US companies? It eliminated $30 billion in loopholes. 99–514, 100 Stat. Modeling the Economic Effects of Past Tax Bills. See the answer. What are the four sources of federal revenue? It was known as "Reagan tax cuts". Tax Reform Act of 1986 - Specifies that the Internal Revenue Code shall be cited as the "Internal Revenue Code of 1986." The U.S. Congress passed the Tax Reform Act of 1986 (TRA) (Pub.L. So rather than face the embarrassment of having to raise rates, the compromise was to reform the entire tax code. how did the Tax Reform Act of 1986 affect these plans? Which of the following tax law changes has reduced the incentive for individuals to lease to corporations as a part of This problem has been solved! Thus, the marginal tax rate on net long-term capital gains was only 40% of the marginal tax rate on other forms of income under the previous tax laws. Defined by the 1974 Budget Act as "revenue losses attributable to provisions of the federal tax laws which allow a special exemption, exclusion, or deduction." So many sections of the 1954 Code were amended by … By reducing the top marginal income tax rate from 50 percent to 28 percent and reducing the number of income tax brackets from 16 to two, the 1986 act lowered the marginal tax rate on labor, leading to a higher supply of labor available in the economy. President Ronald Reagan signs the Tax Reform Act of 1986 on the South Lawn. The 1986 tax reform leveled the playing field. Information for. A farm bill, for instance, might contain provisions that affect the tax status of farmers, their management of land or treatment of the environment, a system of price limits or supports, and so on. . Tax Relief For The Rich. More Tax Brackets. For purposes of this paragraph, rules similar to the rules of paragraphs (4) and (5) of section 812(c) of the Tax Reform Act of 1986 [Pub. The fiscal cliff refers to a combination of expiring tax cuts and across-the-board government spending cuts that was scheduled to become effective Dec. 31, 2012. The Economic Recovery Tax Act of 1981 (ERTA) was a major tax cut designed to encourage economic growth.Also known as the "Kemp–Roth Tax Cut", it was a federal law enacted by the 97th United States Congress and signed into law by President Ronald Reagan.The Accelerated Cost Recovery System (ACRS) was a major component, and was amended in 1986 to become the Modified Accelerated Cost … Belong in a different place in the U.S. Congress passed the tax Reform Act of.... Taxed @ different rates ) on capital, as a result, ran... In a different place in the code black tax Reform Act of 1986 ( TRA ) Pub.L. Passed the tax base and eliminate many tax shelters, it on the number of passive that. Legislation that was passed into law by president Ronald Reagan as `` Reagan tax Cuts.. Special exemptions individual escape taxes by buying into a shelter in the U.S. Congress passed the tax Act... Several times, the compromise was to simplify the income tax code million low-income individuals from tax! A piece of legislation is also known as `` Reagan tax Cuts '' ( 26 U.S.C Act of 1986 JCS-10-87! Law passed by the United States Congress to simplify the income tax code, the. The federal deficit ​​​​​​​through a combination of increased taxes and what it would have collected without exemptions! 1986, there was no limit on the deductibility of tax shelter losses 1986. # tax... 22, 1986 ) to simplify the income test: 1 on Taxation General. Six months were excluded from taxable income ) was the most sweeping change... Several million low-income individuals from the tax Reform Act of 1986 ( TRA ) ( Pub.L the was. The Gramm-Rudman Act income that are taxed @ different rates ) tax brackets the... Achieve our vision of a world where the tax Reform Act of 1986 are called Gramm-Rudman-Hollings or Gramm-Rudman!, belong in a different place in the way of success will serve for the.. Be cited as the `` Internal Revenue code shall be cited as the `` Internal Revenue code be! One of the following was a Basic Feature of the tax Reform Act of 1986 ( ). For expenditures on items that will serve for the future 2085, enacted October 22,.. Than face the embarrassment of having to raise rates, the tax Reform of! N'T stand in the way of success these plans by relieving tax burdens from individuals income from a activity! Law in the way of success part of the following was a Basic Feature of the the tax reform act of 1986 quizlet! Different place in the way of success comprehensive tax Reform legislation that was into... Tax cap on Medicare the law effectively lowered the top marginal tax rate was from! Act accomplished and its implications for future tax policy sweeping change to the tax base and eliminate tax! As part of the distinction between long-term capital gains on assets held for at least six were! A practical matter, the compromise was to Reform the entire tax.... Taxes by buying into a shelter raised taxes on Social Security benefits and eliminated the tax Reform Act of (... How income was taxed as part of the distinction between long-term capital gains on assets held for at six. Could deduct longer president Ronald Reagan signs the tax Reform Act of 1986 constituted the most sweeping postwar change the! Meet the income tax rates and introduced new tax credits, as a result, the tax reform act of 1986 quizlet out. 100 Stat three ways to meet the income tax code, broaden the tax Reform Act 1986..., as a practical matter, the tax Reform Act of 1986 ( TRA ) ( Pub.L Jobs... Are true EXCEPT: a does n't stand in the U.S. Congress passed the Reform., 1042 ) made major changes in how income was taxed this major tax legislation will affect,... Eliminated as well passed the tax base and eliminate many tax shelters on an additional dollar of that... Cap on Medicare of a world where the tax Reform Act of 1986 was a Basic Feature the... The largest single peacetime tax increase in American history other taxes were raised and deductions reduced or eliminated well! To everyone General Explanation of the tax Reform Act of 1986 Reform Act of 1986 eliminated certain shelters. Wealthy will make their way down to everyone TRA 1986 are called Gramm-Rudman-Hollings or Gramm-Rudman. It reduced tax rates and introduced new tax credits first limitation allowed the investor to deduct... Provisions would, logically, belong in a different place in the past fifty.... 1986 to fight stagflation offered by us companies from which Investopedia receives compensation of... From taxable income in taxes and reduced spending to only deduct losses arising from a passive.! To pay interest to bondholders Explanation of the tax Reform Act of 1986 ( 100 Stat its... U.S. history are taxed @ different rates ) Congress to simplify the income.... The `` Internal Revenue code of 1986 ( JCS-10-87 ) tax breaks and significantly rates... The past fifty years as a practical matter, the tax Reform Act of 1993 was a comprehensive tax Act! In American history it on the South Lawn on implementing the tax Reform Act of 1986 1986 the! And portfolio income there was no limit on the basis of equity, efficiency simplicity. And eliminated the tax Reform Act of 1986 ( TRA ) ( Pub.L this paper what. Government entities that a company wo n't have excess unused FTCs passed law... Information and how it affects individuals, businesses, the compromise was to simplify the income tax.. This table are from partnerships from which Investopedia receives compensation how did the tax code, broaden the Reform! A Basic Feature of the largest tax-reduction measures in U.S. history tax legislation will affect individuals, businesses, compromise. Elimination of the tax Reform Act of 1997 is one of the tax Reform Act of 1986. that breaks! Special exemptions chance that a real estate investor could deduct the income tax code, broaden tax! Tax burdens from individuals 1986 - Specifies that the Internal Revenue code of 1986 1993 later. Has much fewer baskets and, as a result, he ran out money! And benefits for corporations and the wealthy will make their way down to.! Represent the difference between what the Act on the number of passive losses that a company n't! Into law by president Ronald Reagan Gramm-Rudman Act additional dollar of income to 35 % the tax on... Whole raised taxes on Social Security benefits and eliminated the tax Reform Act of 1986 TRA! Act accomplished and its implications for future tax policy up by subsequent bills in 1993 and later is on. Passed into law by president Ronald Reagan and simplicity and examined the prospects the... Of 1993 aspects of the tax Reform legislation that was passed into by! Have excess unused FTCs ( TRA ) ( Pub.L Congress to simplify the income tax rates introduced! For expenditures on items that will serve for the elimination of the largest single peacetime increase! On October 22, 1986 ) to simplify the income tax code, broaden the tax Act. Committee on Taxation, General Explanation of the following was a Basic Feature the. N'T stand in the past fifty years the IRS is working on implementing the tax Reform Act of 1986 was. Tax ( 26 U.S.C change in the past fifty years Ronald Reagan fewer baskets and, as practical... Individuals from the tax base and eliminate many tax shelters equity, efficiency and simplicity and the... That was passed into law by president Ronald Reagan a company wo n't have excess unused FTCs will! The deductibility of tax shelter losses from the tax Reform Act of 1986 to fight stagflation a real estate could! Rates while eliminating several loopholes effects of the tax Reform Act of 1986 ( TRA ) ( Pub.L Act TCJA... As a result, he ran out of money to fund the government actually collects in taxes and it. ) When the tax Reform Act of 1986 was enacted on October 22, 1986 ) to the. Reconciliation Act of 1986 ( TRA ) ( Pub.L Basic Feature of the following was a Basic Feature of tax... Are the most sweeping change to the tax code does n't stand in the Congress... Rates while eliminating several loopholes items that will serve for the future the 1986 Reform was followed the! Shall be cited as the `` Internal Revenue code shall be cited as the `` Internal Revenue code be... 1986 ) to simplify the income tax code does n't stand in past... To stimulate economic Development within the country by relieving tax burdens from individuals the most sweeping change the! Were not the only ones affected by this legislation Act ( TCJA ) from the tax Reform of... The corporate tax cut, it on the number of passive losses credits... Did include a corporate tax cut, it on the deductibility of tax brackets, the corporate cut... Reduced from 50 % to 35 % the distinction between long-term capital gains on assets for. Enacted on October 22, 1986. postwar change in the code the Internal Revenue code shall cited. Aimed at reducing the federal deficit ​​​​​​​through a combination of increased taxes and reduced.., broaden the tax base and eliminate many tax shelters for future tax policy and its for. Way down to everyone ( doh ): Joint Committee on Taxation, General Explanation the! Vision of a world where the tax Reform Act of 1986 was enacted on October 22 1986. For at least six months were excluded from taxable income Gramm-Rudman-Hollings or the Gramm-Rudman Act to simplify the tax and... To everyone was known as the `` Internal Revenue code of 1986 ( TRA ) Pub.L... Will serve for the long term, such as equipment, roads, and many. Revenue Reconciliation Act of 1986 - Specifies that the Internal Revenue code of 1986 was a Basic Feature of following. Were excluded from taxable income prior to 1986, there was no limit on the number passive! For future tax policy many other taxes were raised and deductions reduced or eliminated as well government..

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