| United States. Congress. House. Committee on Ways and Means - 1975 - 96 páginas
...calculations of "tax expenditures" (defined as revenue the Treasury loses because of tax provisions allowing a special exclusion, exemption or deduction from gross income or which provide a special tax credit, a preferential rate of tax, or a deferral of tax liability) show that a disproportionate... | |
| 1975 - 288 páginas
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| United States. Congress. House. Committee on the Budget - 1975 - 602 páginas
..."special.'' snocial rt-niupi"!). exemption or deduction from grr^s income — or which nro,M - .-, "p^ial credit, a preferential rate of tax or a deferral of tax liability. And the term "tax expenditure budget" means an enumeration of such tax expenditures. Now the emphasis,... | |
| United States. Congress. Senate. Committee on Finance - 1976 - 422 páginas
...treatment of individual donors. Public Law 93-344 requires an analysis of tax expenditures denned as : Those revenue losses attributable to provisions of the federal tax laws which allow special, exclusion, exemption, or deduction from gross income, or which provide a special credit, or... | |
| United States. Congress. Senate. Committee on Rules and Administration - 1977 - 284 páginas
...repayment of indebtedness incurred by another person or government. (3) The term "tax expenditures" means those revenue losses attributable to provisions of...preferential rate of tax, or a deferral of tax liability; and the term "tax expenditures budget" means an enumeration of such tax expenditures. (4) The term... | |
| United States - 1977 - 772 páginas
...repayment of indebtedness incurred by another person or government. (3) The term "tax expenditures" means those revenue losses attributable to provisions of...preferential rate of tax, or a deferral of tax liability; and the term "tax expenditures budget" means an enumeration of such tax expenditures. (4) The term... | |
| 1979 - 374 páginas
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