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: Overview of the tax treatment of corporate debt and equity
    sub title: scheduled for a public hearing before the Senate Committee on Finance on May 24, 2016
  name:
    name part: United States
    name part: Congress.
    name part: Joint Committee on Taxation,
    role:
      role term: issuing body.
  name:
    name part: United States
    name part: Congress.
    name part: Senate.
    name part: Committee on Finance.
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: dcu
    date issued: 2016
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource (i, 62 pages) : illustrations
  note: prepared by the staff of the Joint Committee on Taxation.
  note: "May 20, 2016."
  note: "JCX-45-16."
  note: GPO Cataloging Record Distribution Program (CRDP).
  note: Includes bibliographical references.
  subject:
    geographic code: n-us---
  subject:
    topic: Business enterprises
    topic: Taxation
    topic: Law and legislation
    geographic: United States
  subject:
    topic: Debt financing (Corporations)
    topic: Taxation
    geographic: United States
  subject:
    topic: Stocks
    topic: Taxation
    geographic: United States
  subject:
    topic: Income tax
    topic: Law and legislation
    geographic: United States
  classification: Y 4.T 19/4:C 81/10
  related item:
    title info:
      title: Overview of the tax treatment of corporate debt and equity
    identifier: (OCoLC)953451444
  identifier: https://purl.fdlp.gov/GPO/gpo175291
  record info:
    record content source: GPO
    record creation date: 220225
    record change date: 20220729155158.1
    record identifier: in00004586242
    language of cataloging:
      language term: eng