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Deferral and DISC : Two Targets of Tax Reform.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Balance of payments.
- Capital investments.
- Competition.
- Physical Description:
- 1 online resource (62 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1978.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Describes the background and provisions for the deferral of U.S. taxation of foreign subsidiaries income, and for the export tax subsidy for domestic international sales corporations (DISC). Examines the direct economic effects of each and implications of their proposed repeal. Includes tables.
- 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. Deferral and DISC: Two Targets of Tax Reform
- Access Restriction:
- Restricted for use by site license.
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