http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Compendium of Background Material on Individual Provisions
Updated compendium, prepared by Jane G. Gravelle (et al., CRS), of background material on Federal tax expenditures, defined as income tax provisions giving individuals or institutions benefits that have revenue effects comparable to direct Federal spending.
Provides FY2000-FY2005 revenue loss estimates, citation of legal authority, description, impact, underlying rationale and legislative history, and bibliographic references for each tax expenditure, organized by the following budget functional categories.
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.
Library of Congress. Congressional Research Service.