Tax Aspects of Campaign Financing and Related Matters Affected by Public Law 93-625.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Campaign funds.

Gifts--Taxation.

Gifts.

Income tax.

Physical Description:

1 online resource (104 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 1975.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Discusses Federal tax policy regarding campaign financing and related matters affected by P.L. 93-625 and Internal Revenue Service rulings. Looks at income taxation of political and certain other organizations, and political candidates. Includes brief legislative history of P.L. 93-625, and excerpts from the law and pertinent congressional reports.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Tax Aspects of Campaign Financing and Related Matters Affected by Public Law 93-625

Access Restriction:

Restricted for use by site license.