Tax Expenditures : Compendium of Background Material on Individual Provisions.

Format:

Book

Government document

Author/Creator:

United States. Congress. Senate. Committee on the Budget.

Language:

English

Subjects (All):

Agricultural credit.

Bibliography.

Budget--United States.

Budget.

United States.

Physical Description:

1 online resource (1002 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

Summary:

Updated compendium, prepared by Jane G. Gravelle (et al., CRS), of background material on Federal tax expenditures, defined as revenue losses resulting from Federal tax law provisions that allow individuals or institutions a special exclusion, exemption, or deduction from gross income or provide a special credit, a preferential rate of tax, or a deferral of tax liability.

Provides FY2010-FY2014 revenue loss estimates, citation of legal authority, description, impact, assessment, underlying rationale and legislative history, and bibliographic references for each tax expenditure, organized by the following budget functional categories.

Also includes appendices (p. 967-973), and a subject index (p. 975-983).

Notes:

Record is based on bibliographic data in ProQuest U.S. Serial Set Digital Collection (last viewed Feb. 2013). Reuse except for individual research requires license from ProQuest, LLC.

Print.

Other Format:

Microfiche version: United States. Congress. Senate. Committee on the Budget. Tax Expenditures 2011-S252-1

Access Restriction:

Restricted for use by site license.