Tax Expenditures [electronic resource] : Compendium of Background Material on Individual Provisions

Corporate Author:: Library of Congress. Congressional Research Service
Published:: [Place of publication not identified] : [publisher not identified], 1994.
Physical Description:: 567 pages : digital, PDF file

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Summary:

Updated compendium, prepared by Jane G. Gravelle (et al. 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.
Provides description, FY95-FY99 revenue cost estimates, citation of legal authority, impact, underlying rationale and legislative history, and bibliographic references for each tax expenditure, organized by the following budget functional categories.

Report Numbers:

Y 4.B 85/2:S.P R T.103-101

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ProQuest U.S. Congressional Research Digital Collection

Note:

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.
CRS Report.
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