Tax Expenditures : 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.

Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	Government Document eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1996.
Series:	U.S. Congressional Research.
Subjects:	Library of Congress. > Congressional Research Service. Bibliography. Transportation. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	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 FY97-FY2001 revenue cost 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.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.