Small Business Tax Benefits : Current Law and Economic Justification.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Corporations--Taxation.

Corporations.

Small business.

Tax incentives.

Physical Description:

1 online resource (1 online resource (43 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2012.

System Details:

text file

Summary:

This report is one in a series of updates. For the most recent coverage of this report series, please see 10-RL-32254a in the 2010 issue.

Provides overview of Federal tax benefits for small businesses, discusses economic importance of small firms, and examines economic arguments for and against small business tax preferences.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Small Business Tax Benefits

Access Restriction:

Restricted for use by site license.