Capital Cost Recovery System and the Corporate Income Tax.

Analyzes features of capital cost recovery resulting in effective tax rates lower than the statutory rate, the investment credit, accelerated depreciation, and the use of historical cost as a basis for depreciation deductions. Examines the economic effects of these differentials on capital formation...

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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], 1979-1980.
Series:	U.S. Congressional Research.
Subjects:	Bibliography. Capital investments. Corporations. Electronic books.
Online Access:	Connect to the full text of this electronic book