Discusses how small business is defined in the tax code, identifies principal ways in which the tax code subsidizes nonfarm small firms, and explains how these provisions might benefit small firms more than large firms in the same line of business.
ProQuest U.S. Congressional Research Digital Collection
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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. AVAILABLE ONLINE TO AUTHORIZED PSU USERS.