2 options
Capital Cost Recovery System and the Corporate Income Tax.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Bibliography.
- Capital investments.
- Corporations.
- Physical Description:
- 1 online resource (183 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1979-1980.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Analyzes features of capital cost recovery resulting in effective tax rates lower than the statutory rate, the investment credit, accelerated depreciation, and the use of historical cost as a basis for depreciation deductions. Examines the economic effects of these differentials on capital formation, stabilization policy, and the composition of capital stock. Includes tables and bibliography.
- 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. Capital Cost Recovery System and the Corporate Income Tax
- Access Restriction:
- Restricted for use by site license.
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