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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... "
Overview of the Federal Tax System: Including Data on Tax and Revenue ... - 256. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1991 - 356 lapas
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Hearings, Reports and Prints of the Senate Committee on Rules and Administration

United States. Congress. Senate. Committee on Rules and Administration - 1975 - 1160 lapas
...ruling, which allows a special exclusion, exemption, or deduction from gross income or which provides a special credit, a preferential rate of tax, or a deferral of tax liability." I respectfully urge that the word "special" be dropped each place it appears. In this way we will remove/...
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Tax Reform Hearings: Statements of Members of Congress on General Subjects ...

United States. Congress. House. Committee on Ways and Means - 1975 - 96 lapas
...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...
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Fiscal Year 1976 Budget and the Economy, Hearings Before ..., 94-1, Feb,20 ...

United States. Congress. House. Committee on the Budget - 1975 - 602 lapas
..."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,...
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Tax reform act of 1975: hearings before the Committee on Finance, United ...

United States. Congress. Senate. Committee on Finance - 1976 - 422 lapas
...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...
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The Regulatory Reform Act of 1977: Hearings Before the Subcommittee on ...

United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Intergovernmental Relations - 1977 - 448 lapas
...»2The Congressional Budget and Impoundment Control Act of 1974 defines "tax expenditures" to mean "those revenue losses attributable to provisions of...preferential rate of tax, or a deferral of tax liability." 31 USCA § 1302(a)(3) (Supp. 1976). The Act requires the President to set forth levels of tax expenditures...
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Standing rules of the United States Senate, and provisions of the ...

United States. Congress. Senate. Committee on Rules and Administration - 1977 - 284 lapas
...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...
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Basic Laws and Authorities on Housing and Community Development ..., 1. daļa

United States - 1977 - 772 lapas
...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...
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Sunset Act of 1977 : Hearings Before the Subcommittee on Intergovernmental ...

United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Intergovernmental Relations - 1977 - 620 lapas
...»2The Congressional Budget and Impoundment Control Act of 1974 defines "tax expenditures" to mean "those revenue losses attributable to provisions of...preferential rate of tax, or a deferral of tax liability." 31 USCA § 1302(a)(S) (Supp. 1976). The Act requires the President to set forth levels of tax expenditures...
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Federal Fiscal Policies: Effects on States and Localities : Hearing Before ...

United States. Congress. House. Committee on the Budget. Task Force on State and Local Government - 1977 - 68 lapas
...public debt. Tax Expenditures. — The Congressional Budget Act of 1974 defines tax expenditures as "revenue losses attributable to provisions of the...preferential rate of tax or a deferral of tax liability." In many instances these tax provisions are designed to achieve objectives that are or could be pursued...
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Fiscal Year 1978 Budget: Hearings Before the Committee on the Budget, House ...

United States. Congress. House. Committee on the Budget - 1977 - 398 lapas
...source of funds to meet human needs is tax reform. While we recognize that it Is impossible to compute revenue losses attributable to provisions of the Federal...preferential rate of tax, or a deferral of tax liability (definition of "tax expenditures" in the Congressional Budget Act), it is clear that the sums are substantial....
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