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: Tax Expenditures
    sub title: Compendium of Background Material on Individual Provisions
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2002
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: 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.
  abstract: 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.
  note: 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.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Interest rates
  subject:
    topic: Natural resources
  subject:
    topic: Social security
  classification: Y 4.B 85/2:S.P R T.107-80
  related item:
    title info:
      title: Tax Expenditures
    name:
      name part: Library of Congress. Congressional Research Service.
    identifier: 03-S252-1
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 100727
    record change date: 20260605134147.8
    record identifier: in00003362540