rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Study of present-law penalty and interest provisions as required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 (including provisions relating to corporate tax shelters)
  title info:
    title: Study of present law penalty and interest provisions as required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 (including provisions relating to corporate tax shelters)
  name:
    name part: United States
    name part: Congress.
    name part: Joint Committee on Taxation.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 1999
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  note: prepared by the staff of the Joint Committee on Taxation.
  note: Record is based on bibliographic data in LexisNexis U.S. Congressional Research Digital Collection. Reuse except for individual research requires license from LexisNexis.
  note: Electronic resource.
  note: Includes bibliographical references.
  subject:
    geographic code: n-us---
  subject:
    topic: Tax penalties
    geographic: United States
  subject:
    topic: Corporations
    topic: Taxation
    geographic: United States
  subject:
    topic: Tax shelters
    geographic: United States
  classification: Y 4.T 19/4:L 41/23/V.1-2
  related item:
    title info:
      title: Study of present-law penalty and interest provisions as required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 (including provisions relating to corporate tax shelters)
    identifier: (OCoLC)42200108
    identifier: (DGPO)99024211
  related item:
    title info:
      title: Study of present-law penalty and interest provisions as required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 (including provisions relating to corporate tax shelters)
    origin info:
      publisher: [Bethesda, Md.] : LexisNexis Academic & Library Solutions,1999.
    identifier: CIS 99 J862-60 (v.2)
    identifier: CIS 99 J862-59 (v.1)
    identifier: (LexisNexis)cis09901668
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: LexisNexis
    record creation date: 101011
    record change date: 20260501192452.8
    record identifier: in00003279762