| 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/... | |
| 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... | |
| 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,... | |
| 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... | |
| 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... | |
| 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... | |
| 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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