 | United States. General Accounting Office - 1977 - 52 páginas
...postponed until enactment of the next regular appropriation act. TAX EXPENDITURES Losses of tax revenue attributable to provisions of the Federal tax laws...from gross income or which provide a special credit, preferential rate of tax, or a deferral of tax liability. TAX EXPENDITURES BUDGET An enumeration of... | |
 | Lance T. LeLoup - 1977 - 276 páginas
[ O conteúdo desta página está restrito ] | |
 | 1977 - 496 páginas
[ O conteúdo desta página está restrito ] | |
 | United States. Congress. Senate. Committee on Governmental Affairs - 1977 - 1468 páginas
...termination and review provisions of Titles I and II to all "tax expenditure" provisions, defined as "those revenue losses attributable to provisions of...allow a special exclusion, exemption, or deduction in determining liability for any tax or which provides a si>ecial credit, a preferential rate of tax,... | |
 | United States. Congress. House. Committee on Ways and Means - 1977 - 70 páginas
...do not involve a special exclusion, exemption, or deduction from gross Income, or (do not involve) a special credit, a preferential rate of tax. or a deferral of tax liability. • Based on the aesumpUon that concurring Senate action will take place prior to October 1, 1977.... | |
 | United States. Congress. Senate. Committee on the Budget - 1978 - 456 páginas
...Congressional Budget and Impoundment Control Act of 1974 specifically defines tax expenditures as: . . . those revenue losses attributable to provisions of...preferential rate of tax, or a deferral of tax liability; .... In the legislative history of the Congressional Budget Act, provisions classified as tax expenditures... | |
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tax expenditures" means those revenue losses attributable to provisions of the Federal tax laws which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of... 
