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Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Corporations--Taxation.
- Corporations.
- Revenue.
- Tax incentives.
- Physical Description:
- 1 online resource (22 pages, digital, PDF file)
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 2004.
- System Details:
- text file
- Summary:
- Provides an overview of the revenue raising provisions in H.R. 2896 and S. 1637, and briefly discusses some of the larger revenue raising provisions in the bills. Reviews general anti-shelter provisions; corporate inversions, earnings stripping, and expatriation; specific provisions aimed at shelters; and tax policy changes in House and Senate bills.
- Notes:
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.
- CRS Report.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals
- Access Restriction:
- Restricted for use by site license.
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