Possessions Tax Credit (IRC Section 936) : Background and Issues.

Examines provisions of the Internal Revenue Code granting a tax credit to U.S. firms which operate in U.S. possessions. Presents arguments for and against the credit, which was designed to promote economic development and employment, and modifications and alternatives proposed by the government of P...

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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], 1988.
Series:	U.S. Congressional Research.
Subjects:	Economic development. Government productivity. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines provisions of the Internal Revenue Code granting a tax credit to U.S. firms which operate in U.S. possessions. Presents arguments for and against the credit, which was designed to promote economic development and employment, and modifications and alternatives proposed by the government of Puerto Rico and the Reagan Administration.
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.