 | 1992 - 1924 páginas
...of tax expenditures used in this report is consistent with the Congressional Budget Act: ie, "* * * those revenue losses attributable to provisions of...preferential rate of tax or a deferral of tax liability." The legislative history of the Act indicates that tax expenditures are to be defined with reference... | |
 | United States. President - 1992 - 434 páginas
...Budget Act of 1974 defines tax expenditures as "revenue losses attributable to provisions of the ... tax laws which allow a special exclusion, exemption,...credit, a preferential rate of tax, or a deferral of liability." This concept, however, is controversial because of disagreement over how to define a neutral,... | |
 | Jack Rabin - 1992 - 758 páginas
...income. The Congressional Budget Act of 1974 defines tax expenditures from a normative tax perspective as revenue losses attributable to provisions of the Federal...tax laws which allow a special exclusion, exemption, deduction from gross income or which provide a special credit, a preferential rate of tax. or a deferral... | |
 | Teresa Ghilarducci - 1992 - 244 páginas
...tax expenditures, or "revenue losses attributable to provisions of the Federal tax law which allow special exclusion, exemption, or deduction from gross income or which provide a special credit, preferential rate of tax, or a deferral of liability." (US Department of Commerce 1989: 296, Table... | |
 | United States. Congress. House. Committee on Ways and Means - 1993 - 362 páginas
...Expenditures for Fiscal Years 1994-1998," (JCS-6-93) April 22, 1993,Tierein cited as April 22, 1993, tax expenditure report). In preparing its measurement...Impoundment Control Act of 1974, PL 93-344, section 3(aX3.) The legislative history of the Congressional Budget Act of 1974 indicates that tax expenditures... | |
 | United States - 1993 - 102 páginas
...budget authority provided in indefinite amounts by existing law. (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... | |
 | 1993 - 1214 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. Congress. Joint Committee on the Organization of Congress - 1993 - 732 páginas
...Act right now what the term "tax expenditure" is defined as meaning. The term "tax expenditure" 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. That's what the... | |
 | United States. Congress. House. Committee on Ways and Means - 1993 - 128 páginas
...budget authority provided in indefinite amounts by existing law. (3) The term "tax expenditures" means those revenue losses attributable to provisions of...credit, a preferential rate of tax, or a deferral of tax liaiblity, and the term "tax expenditures budget" means an enumeration of such tax expenditures. (4)... | |
 | William Gary Dauster - 1993 - 956 páginas
...CONG. REC. S8019-20 (daily ed. June 14, 1990) (statements of Sen. DeConäni and Chairman Sasser). nue losses attributable to provisions of the Federal tax...preferential rate of tax, or a deferral of tax liability; and the term "tax expenditures budget" means an enumeration of such tax expenditures.32 I3M (4) The... | |
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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... 
