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Present Law and Background Relating to Tax Treatment of Business Debt A Report to the Joint Committee on Taxation
ProQuest Congressional Research Digital Collection: Part C (2011 forward) Available online
View online- Format:
- Book
- Government document
- Author/Creator:
- United States. Congress. Joint Committee on Taxation
- Language:
- English
- Subjects (All):
- Commercial statistics.
- Income tax.
- Tax incentives.
- Physical Description:
- 1 online resource
- Contained In:
- ProQuest U.S. Congressional Research Digital Collection
- Place of Publication:
- [United States] [publisher not identified] 2011
- Summary:
- Includes introduction and summary (pages 1-4) and the following sections
- Includes tables throughout
- Staff description of present law and background regarding Federal income tax treatment of business debt, including nonfinancial business sector debt and incentives that may be created by the present law tax treatment of instruments as debt or as equity
- Notes:
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Feb. 2013). Reuse except for individual research requires license from ProQuest, LLC
- Vendor supplied data
- Other Format:
- Microfiche version United States. Congress. Joint Committee on Taxation. Present Law and Background Relating to Tax Treatment of Business Debt:. 2011 J862-45
- Publisher Number:
- CMP-2011-JTX-0011
- Access Restriction:
- Restricted for use by site license
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