Tax Expenditures : Compendium of Background Material on Individual Provisions.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Agriculture.

Bibliography.

Community development.

Physical Description:

1 online resource (583 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 1998.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Provides FY99-FY2003 revenue cost estimates, citation of legal authority, description, impact, underlying rationale and legislative history, and bibliographic references for each tax expenditure, organized by the following budget functional categories.

Updated compendium, prepared by Jane G. Gravelle (and others, CRS), of background material on Federal tax expenditures, defined as income tax provisions giving individuals or institutions benefits that have revenue effects comparable to direct Federal spending.

Notes:

CRS Report.

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

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Tax Expenditures,. 98-S252-2

Access Restriction:

Restricted for use by site license.