Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals.

Provides an overview of the revenue raising provisions in H.R. 2896 and S. 1637, and briefly discusses some of the larger revenue raising provisions in the bills. Reviews general anti-shelter provisions; corporate inversions, earnings stripping, and expatriation; specific provisions aimed at shelter...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2004.
Series:	U.S. Congressional Research.
Subjects:	Corporations > Taxation. Revenue. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Provides an overview of the revenue raising provisions in H.R. 2896 and S. 1637, and briefly discusses some of the larger revenue raising provisions in the bills. Reviews general anti-shelter provisions; corporate inversions, earnings stripping, and expatriation; specific provisions aimed at shelters; and tax policy changes in House and Senate bills.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.