 | United States, United States. Office of Management and Budget - 1991 - 500 lapas
...exclusion and the charitable deduction were repealed simultaneously, the increase in tax liability would be greater than the sum of the two separate tax expenditures since each is estimated assuming that the other remains in force. Third, the annual value of tax expenditures... | |
 | 1995 - 598 lapas
...exclusion and the charitable deduction were repealed simultaneously, the increase in tax liability would be greater than the sum of the two separate tax expenditures since each is estimated assuming that the other remains in force. • The annual value of tax expenditures... | |
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... automatically increasing the size of the charitable contribution tax expenditure even if taxpayers did not make larger contributions. Alternatively, if both the interest exclusion and the charitable deduction were repealed simultaneously, the increase... 