Economic Analysis of the Enhanced Form 1099 Information Reporting Requirements.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Corporations--Taxation.

Corporations.

Financial disclosure.

Business.

Physical Description:

1 online resource (15 pages, digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2011.

System Details:

System requirements: PDF reader software.

text file

Summary:

Provides economic analysis of new business information reporting requirements enacted as part of P.L. 111-148, the Patient Protection and Affordable Care Act, which expands set of transactions for which businesses are required to file Form 1099-MISC to report information to IRS. Presents data on tax gap and tax payment compliance, and examines potential policy alternatives to modify or repeal new reporting requirements as well as policy options for deficit reduction.

Notes:

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

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Economic Analysis of the Enhanced Form 1099 Information Reporting Requirements

Access Restriction:

Restricted for use by site license.