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HD 2046 .45 A587 1,777 pt.3

THE IMPACT OF TAXATION ON SMALL BUSINESS

A PROPOSAL FOR REFORM

Public Law 94-305 authorized SBA through its Office of Adocacy to conduct this study. The opinions, recommendations and comments herein are not necessarily the official position of SBA or those of the Administration.

Prepared for the Small Business Administration, by Michael P. Sampson, CPA, Attorney at Law, 272 G Street, S. W., Washington, D. C. 20024 under the terms of Contract No. SBA-0940-0A-77

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