Deferral and DISC : Two Targets of Tax Reform.

Describes the background and provisions for the deferral of U.S. taxation of foreign subsidiaries income, and for the export tax subsidy for domestic international sales corporations (DISC). Examines the direct economic effects of each and implications of their proposed repeal. Includes tables.

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], 1978.
Series:	U.S. Congressional Research.
Subjects:	Balance of payments. Capital investments. Competition. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Describes the background and provisions for the deferral of U.S. taxation of foreign subsidiaries income, and for the export tax subsidy for domestic international sales corporations (DISC). Examines the direct economic effects of each and implications of their proposed repeal. Includes tables.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.