TAXATION

"CONTRACT WITH AMERICA TAX RELIEF ACT OF 1995" REVENUE AND DISTRIBUTIONAL EFFECTS . 2 pages. Apr 17, 1995. Order No.: 95-498 .

"CORPORATE TAX WELFARE" . 15 pages. Feb 28, 1997. Order No.: 97-308 .

"FAMILY ECONOMIC INCOME," TAXABLE INCOME, AND THE RENTAL VALUE OF HOMES . 2 pages. Mar 02, 1993. Order No.: 93-273 .

2001 TAX CUT: DESCRIPTION, ANALYSIS, AND BACKGROUND . 17 pages. Dec 09, 2002. Order No.: RL30973 .

501(C)(3) HOSPITALS AND THE COMMUNITY BENEFIT STANDARD . 13 pages. May 12, 2010. Order No.: RL34605 .

501(C)(3) ORGANIZATIONS AND CAMPAIGN ACTIVITY: ANALYSIS UNDER TAX AND CAMPAIGN FINANCE LAWS . 10 pages. Jan 14, 2009. Order No.: R40141 .

501(C)(4) ORGANIZATIONS AND CAMPAIGN ACTIVITY: ANALYSIS UNDER TAX AND CAMPAIGN FINANCE LAWS . 9 pages. Mar 30, 2009. Order No.: R40183 .

527 ORGANIZATIONS: HOW THE DIFFERENCES IN TAX AND ELECTION LAWS PERMIT CERTAIN ORGANIZATIONS TO ENGAGE IN ISSUE ADVOCACY WITHOUT PUBLIC DISCLOSURE AND PROPOSALS FOR CHANGE . 11 pages. Sep 07, 2000. Order No.: RL30582 .

527 ORGANIZATIONS: REPORTING REQUIREMENTS IMPOSED ON POLITICAL ORGANIZATIONS AFTER THE ENACTMENT OF P.L. 106-230 . 5 pages. Mar 19, 2001. Order No.: RS20650 .

A FEDERAL TAX ON CONSUMED INCOME: BACKGROUND AND ANALYSIS . 10 pages. Mar 10, 1998. Order No.: 98-248 .

A HISTORY OF FEDERAL ESTATE, GIFT, AND GENERATION-SKIPPING TAXES . 25 pages. Jan 16, 2009. Order No.: 95-444 .

A HISTORY OF THE EXTRATERRITORIAL INCOME (ETI) AND FOREIGN SALES CORPORATION (FSC) EXPORT TAX-BENEFIT CONTROVERSY . 18 pages. Sep 22, 2006. Order No.: RL31660 .

A SECURITIES TRANSACTION TAX: FINANCIAL MARKETS AND REVENUE EFFECTS . 24 pages. Apr 19, 2010. Order No.: R41192 .

A STOCK TRANSFER TAX: PRELIMINARY ECONOMIC ANALYSIS . 14 pages. Mar 31, 1987. Order No.: 87-278 .

A TAX LIMITATION CONSTITUTIONAL AMENDMENT: ISSUES AND OPTIONS CONCERNING A SUPER-MAJORITY REQUIREMENT . 6 pages. Jul 15, 2003. Order No.: 98-368 .

A TAX ON CONSUMED INCOME . 11 pages. Jan 13, 1993. Order No.: 93-57 .

A TAX ON LARGE-DOLLAR WIRE FUNDS TRANSFERS? . 6 pages. May 06, 1993. Order No.: 93-474 .

A VALUE-ADDED TAX CONTRASTED WITH A NATIONAL SALES TAX . 7 pages. Apr 20, 2006. Order No.: IB92069 .

A VALUE-ADDED TAX CONTRASTED WITH A NATIONAL SALES TAX . 7 pages. Mar 19, 2010. Order No.: RL33438 .

ACROSS-THE-BOARD TAX CUTS . 1 pages. Aug 06, 2003. Order No.: BTX-4014 .

ACROSS-THE-BOARD TAX CUTS: ECONOMIC ISSUES . 16 pages. Sep 24, 2001. Order No.: RL30779 .

ADDITIONAL STANDARD TAX DEDUCTION FOR THE BLIND: A DESCRIPTION AND ASSESSMENT . 5 pages. May 07, 2008. Order No.: RS20555 .

ADDITIONAL STANDARD TAX DEDUCTION FOR THE ELDERLY: A DESCRIPTION AND ASSESSMENT . 6 pages. Sep 26, 1997. Order No.: 97-890 .

ADDITIONAL STANDARD TAX DEDUCTION FOR THE ELDERLY: A DESCRIPTION AND ASSESSMENT . 6 pages. May 07, 2008. Order No.: RS20342 .

ADDITIONAL STANDARD TAX DEDUCTION FOR THE ELDERLY: A DESCRIPTION AND ASSESSMENT . 6 pages. May 06, 1996. Order No.: 96-398 .

ADMINISTRATION TAX PROPOSALS . 2 pages. Sep 02, 2003. Order No.: BTX-4015 .

ADMINISTRATION TAX PROPOSALS . 4 pages. Mar 12, 2004. Order No.: EBTXR41 .

ADOPTION OF CHILDREN WITH SPECIAL NEEDS: PROPOSED CHANGES IN THE TAX CREDIT . 5 pages. Aug 30, 1999. Order No.: RS20316 .

ADOPTION PROMOTION AND STABILITY ACT OF 1996: THE TAX PROPOSALS . 8 pages. Apr 25, 1996. Order No.: 96-377 .

ADOPTION TAX CREDIT PROPOSAL . 5 pages. Dec 02, 1994. Order No.: 94-957 .

ADOPTION TAX CREDIT PROPOSAL OF FAMILY REINFORCEMENT - H.R. 1215 . 7 pages. Mar 28, 1995. Order No.: IB95066 .

ADOPTION TAX PROPOSALS . 6 pages. Nov 22, 1995. Order No.: 95-1140 .

AFFIRMATIVE ACTION IN EMPLOYMENT: A LEGAL OVERVIEW . 16 pages. Jan 19, 2010. Order No.: RL30470 .

AGRICULTURE UNDER THE FLAT TAX . 5 pages. Feb 09, 1998. Order No.: 96-195 .

ALCOHOL FUELS TAX INCENTIVES . 13 pages. Jul 06, 2005. Order No.: RL32979 .

ALCOHOL FUELS TAX INCENTIVES AND EPAS RENEWABLE OXYGENATE REQUIREMENT . 32 pages. Oct 07, 1994. Order No.: 94-785 .

ALCOHOL OCCUPATIONAL TAXES . 6 pages. Feb 13, 1996. Order No.: 96-131 .

ALTERNATIVE FUEL VEHICLE TAX INCENTIVES AND THE CLEAR ACT . 6 pages. Dec 17, 2004. Order No.: RS21277 .

ALTERNATIVE MINIMUM TAXPAYERS BY STATE: 2006, 2007, AND PROJECTIONS FOR 2008 . 7 pages. Feb 01, 2010. Order No.: RS22083 .

AN ANALYSIS OF THE TAX TREATMENT OF CAPITAL LOSSES . 11 pages. Apr 08, 2010. Order No.: RL31562 .

AN ASSESSMENT OF THE AGRICULTURAL IMPACTS OF H.R. 2199 . 5 pages. Mar 11, 1994. Order No.: 94-229 .

AN ECONOMIC ANALYSIS OF THE HOMEBUYER TAX CREDIT . 24 pages. Jul 01, 2010. Order No.: R40955 .

AN EXAMINATION OF TAX PROVISIONS EXPIRING IN THE 106TH CONGRESS . 9 pages. Mar 20, 2000. Order No.: IB95064 .

AN INTRODUCTION TO THE DESIGN OF THE LOW-INCOME HOUSING TAX CREDIT . 6 pages. Jul 01, 2010. Order No.: RS22389 .

AN OVERVIEW OF CURRENT FLAT RATE TAX PROPOSALS . 6 pages. Feb 01, 1995. Order No.: 95-221 .

AN OVERVIEW OF MAJOR TAX PROPOSALS IN THE PRESIDENT'S FY2010 BUDGET . 13 pages. Jun 16, 2009. Order No.: R40637 .

AN OVERVIEW OF TAX BENEFITS FOR HIGHER EDUCATION EXPENSES . 22 pages. Jan 23, 2009. Order No.: RL32554 .

ANALYSIS OF THE PROPOSED TAX EXCLUSION FOR CANCELED MORTGAGE DEBT INCOME . 12 pages. Oct 08, 2008. Order No.: RL34212 .

ANALYSIS OF WHETHER A NEWSPAPER COULD QUALIFY AS A 501(C)(4) ORGANIZATION` . 5 pages. Jan 21, 2009. Order No.: M-012109 .

ANALYSIS OF WHETHER LINKING TAX BENEFITS TO THE GEOGRAPHIC VARIATIONS IN THE COST OF LIVING VIOLATES THE UNIFORMITY CLAUSE . 6 pages. Jun 05, 2009. Order No.: M-060509 .

ANNUITIES AS TAX-FAVORED RETIREMENT SAVINGS . 4 pages. May 17, 1994. Order No.: 94-426 .

ANTI-TAX DEFERRAL MEASURES IN THE UNITED STATES AND OTHER COUNTRIES . 37 pages. Nov 20, 1995. Order No.: 95-1143 .

ANTI-TAX-SHELTER AND OTHER REVENUE-RAISING TAX PROPOSALS CONSIDERED IN THE 108TH CONGRESS . 23 pages. Feb 07, 2005. Order No.: RL32193 .

APPLICATION PROCESS FOR SEEKING SECTION 501(C)(3) TAX EXEMPT STATUS . 4 pages. Dec 12, 2007. Order No.: RS21892 .

APPROPRIATIONS FOR THE TREASURY DEPARTMENT AND INTERNAL REVENUE SERVICE IN FY2006: ISSUES FOR CONGRESS . 22 pages. Jan 25, 2006. Order No.: RL32898 .

APPROPRIATIONS QUESTIONS REGARDING THE FUNDING OF WORLD PEACE TAX FUND, S. 880 AND H.R. 4897, 96TH CONGRESS . 4 pages. Jan 23, 1980. Order No.: M-012380 .

ASSET DISTRIBUTION OF TAXABLE ESTATES: AN ANALYSIS . 6 pages. Feb 07, 2007. Order No.: RS20593 .

AUTOMATIC ENROLLMENT IN SECTION 401(K) PLANS . 6 pages. Jan 16, 2007. Order No.: RS21954 .

AVERAGE EFFECTIVE CORPORATE TAX RATES: 1959 TO 2005 . 8 pages. Sep 06, 2006. Order No.: RL30469 .

AVERAGE MARGINAL INCOME TAX RATES BY ADJUSTED GROSS INCOME AND FILING STATUS . 6 pages. Aug 25, 2005. Order No.: RS22229 .

AVIATION TAXES AND FEES: MAJOR ISSUES . 6 pages. May 09, 2003. Order No.: RS21321 .

BANKING AND FINANCIAL SERVICES: CAPITAL LOSSES . 2 pages. Jul 08, 2004. Order No.: EBFIN45 .

BASELINE SURPLUS MEASURES AND THE ADOPTED TAX CUT . 2 pages. Jul 06, 2001. Order No.: RS20955 .

BEER EXCISE TAXES: PROPOSED REDUCTION IN RATES . 6 pages. May 30, 1997. Order No.: 97-582 .

BEER EXCISE TAXES: PROPOSED REDUCTION IN RATES . 6 pages. Jun 27, 1996. Order No.: 96-542 .

BONDS FOR PUBLIC SCHOOLS: RELAXATION OF ARBITRAGE RESTRICTIONS IN THE TAXPAYER RELIEF ACT OF 1998 . 5 pages. Sep 28, 1998. Order No.: 98-803 .

BORDER TAX ADJUSTMENTS AND THE BALANCE OF TRADE . 2 pages. Jul 21, 2004. Order No.: EBTXR94 .

BROWNFIELDS TAX INCENTIVE EXTENSION . 5 pages. Jan 19, 2007. Order No.: RS21599 .

BUSINESS INVESTMENT AND A REPEAL OF THE CORPORATE MINIMUM TAX . 13 pages. Mar 05, 2002. Order No.: RL31318 .

BUSINESS INVESTMENT AND EMPLOYMENT TAX INCENTIVES TO STIMULATE THE ECONOMY . 16 pages. Jul 21, 2010. Order No.: R41034 .

BUSINESS ORGANIZATIONAL CHOICES: TAXATION AND RESPONSES TO LEGISLATIVE CHANGES . 18 pages. Aug 06, 2009. Order No.: R40748 .

BUSINESS TAX ISSUES . 4 pages. Nov 03, 2004. Order No.: EBTXR66 .

BUSINESS TAX ISSUES IN 2008 . 14 pages. Jun 17, 2008. Order No.: RL33890 .

BUSINESS TAX ISSUES IN 2009 . 12 pages. Dec 11, 2009. Order No.: R40500 .

BUSINESS TAX ISSUES IN 2010 . 13 pages. Mar 16, 2010. Order No.: R41117 .

BUSINESS TAX ISSUES IN 2010 . 14 pages. May 21, 2010. Order No.: R41117 .

BUSINESS TAX PROVISIONS OF BENEFIT TO THE HANDICAPPED . 3 pages. Sep 03, 1993. Order No.: 93-783 .

BUSINESS TAX PROVISIONS OF BENEFIT TO THE HANDICAPPED . 3 pages. Sep 04, 1996. Order No.: 96-5 .

BUSINESS TAX PROVISIONS THAT BENEFIT PERSONS WITH DISABILITIES . 4 pages. Dec 22, 1999. Order No.: 98-978 .

BUSINESS TAX PROVISIONS THAT BENEFIT PERSONS WITH DISABILITIES . 5 pages. May 26, 2005. Order No.: RS21006 .

CALCULATING ESTATE TAX LIABILITY DURING THE ESTATE TAX PHASEDOWN PERIOD 2001-2009 . 16 pages. Apr 01, 2005. Order No.: RL31092 .

CALCULATING ESTATE TAX LIABILITY: 2001 TO 2011 AND BEYOND . 18 pages. May 07, 2008. Order No.: RL33718 .

CAMPAIGN FINANCE: TAX-EXEMPT 527 ORGANIZATIONS . 6 pages. Jan 12, 2004. Order No.: EBCAM32 .

CAN A CAPITAL GAINS TAX CUT PAY FOR ITSELF? . 23 pages. Mar 23, 1990. Order No.: 90-161 .

CAN TAX POLICY IMPROVE ECONOMIC COMPETITIVENESS? . 4 pages. Mar 13, 2000. Order No.: RS20495 .

CAN TAX POLICY IMPROVE ECONOMIC COMPETITIVENESS? . 4 pages. Jan 26, 1993. Order No.: 93-80 .

CAPITAL GAINS AND SECURITIES TRANSACTIONS TAXATION IN CANADA: FACT SHEET . 2 pages. Oct 28, 1994. Order No.: 94-832 .

CAPITAL GAINS AND SECURITIES TRANSACTIONS TAXATION IN GERMANY: FACT SHEET . 2 pages. Dec 28, 1994. Order No.: 95-51 .

CAPITAL GAINS AND SECURITIES TRANSACTIONS TAXATION IN JAPAN: FACT SHEET . 2 pages. Nov 17, 1994. Order No.: 94-891 .

CAPITAL GAINS AND SECURITIES TRANSACTIONS TAXATION IN THE UNITED KINGDOM: FACT SHEET . 2 pages. Nov 25, 1994. Order No.: 94-920 .

CAPITAL GAINS REVISIONS: OBRA93 . 2 pages. Apr 26, 1994. Order No.: 94-357 .

CAPITAL GAINS TAX ISSUES AND PROPOSALS: AN OVERVIEW . 6 pages. Jan 04, 1995. Order No.: 95-64 .

CAPITAL GAINS TAX OPTIONS: BEHAVIORAL RESPONSES AND REVENUES . 18 pages. Aug 10, 2010. Order No.: R41364 .

CAPITAL GAINS TAX RATES AND REVENUES . 5 pages. Apr 04, 2007. Order No.: RS20250 .

CAPITAL GAINS TAXATION: DISTRIBUTIONAL EFFECTS . 9 pages. Sep 24, 1999. Order No.: RL30317 .

CAPITAL GAINS TAXES, INNOVATION AND GROWTH . 11 pages. Jul 14, 1999. Order No.: RL30040 .

CAPITAL GAINS TAXES: AN OVERVIEW . 6 pages. Feb 04, 2009. Order No.: 96-769 .

CAPITAL INCOME TAX REVISIONS AND EFFECTIVE TAX RATES . 18 pages. Jan 05, 2005. Order No.: RL32099 .

CARBON TAX AND GREENHOUSE GAS CONTROL: OPTIONS AND CONSIDERATIONS FOR CONGRESS . 47 pages. Mar 10, 2009. Order No.: R40242 .

CASH ACCOUNTING FOR AGRICULTURE . 1 pages. May 07, 2003. Order No.: BA-7055 .

CERTAIN TEMPORARY TAX PROVISIONS SCHEDULED TO EXPIRE IN 2009 ("EXTENDERS") . 27 pages. Jun 04, 2010. Order No.: RL32367 .

CHARACTERISTICS OF AND REPORTING REQUIREMENTS FOR SELECTED TAX-EXEMPT ORGANIZATIONS . 16 pages. Jan 30, 2007. Order No.: RL30877 .

CHARITABLE CONTRIBUTIONS FOR TSUNAMI RELIES: P.L. 109-1 . 7 pages. Jan 21, 2005. Order No.: RL32738 .

CHARITABLE CONTRIBUTIONS OF APPRECIATED ASSETS . 9 pages. May 17, 1993. Order No.: 93-498 .

CHARITABLE CONTRIBUTIONS OF APPRECIATED STOCK TO NONOPERATING FOUNDATIONS: A HISTORY AND ASSESSMENT . 8 pages. Nov 18, 1998. Order No.: 98-811 .

CHARITABLE CONTRIBUTIONS: THE ITEMIZED DEDUCTION CAP AND OTHER FY2010 BUDGET OPTIONS . 31 pages. Mar 18, 2010. Order No.: R40518 .

CHARITABLE STANDARD MILEAGE RATE CONSIDERATIONS FOR THE 111TH CONGRESS . 31 pages. Jan 25, 2010. Order No.: R40434 .

CHARITABLE STANDARD MILEAGE RATE: CONSIDERATIONS FOR CONGRESS . 34 pages. Oct 10, 2008. Order No.: RL34681 .

CHARITABLE VOLUNTEERS MILEAGE REIMBURSEMENT . 4 pages. May 30, 2008. Order No.: RS20296 .

CHARITIES AND CHARITABLE GIVING: PROPOSALS FOR REFORM . 22 pages. Apr 05, 2005. Order No.: T-040505 .

CHILD TAX CREDIT . 3 pages. Sep 30, 2004. Order No.: EBTXR74 .

CHILD TAX CREDITS: COMPARISON OF PROPOSALS FOR LOW-INCOME TAXPAYERS . 4 pages. Jul 18, 1997. Order No.: 97-687 .

CHURCHES AND CAMPAIGN ACTIVITY: ANALYSIS UNDER TAX AND CAMPAIGN FINANCE LAWS . 10 pages. Jan 29, 2009. Order No.: RL34447 .

CIGARETTE TAXES TO FUND HEALTH CARE REFORM: AN ECONOMIC ANALYSIS . 63 pages. Mar 08, 1994. Order No.: 94-214 .

COAL EXCISE TAX REFUNDS: UNITED STATES V. CLINTWOOD ELKHORN MINING CO. . 6 pages. Sep 26, 2008. Order No.: RS22881 .

COMMENTS ON THE TREASURY DYNAMIC ANALYSIS OF EXTENDING THE TAX CUTS . 4 pages. Jul 27, 2006. Order No.: M-072706 .

COMMUNITIES FIRST ACT,: A BANKING AND TAXATION MEASURE . 5 pages. Jul 03, 2007. Order No.: RS22210 .

COMPARISON OF (C)(3) AND 501(C)(4) ORGANIZATIONS . 5 pages. Mar 24, 1995. Order No.: 95-421 .

COMPARISON OF POLITICAL ORGANIZATIONS UNDER THE TAX CODE AND POLITICAL COMMITTEES UNDER FEDERAL ELECTION LAW . 6 pages. Oct 07, 1999. Order No.: RS20355 .

COMPARISON OF TAX INCENTIVES FOR DOMESTIC MANUFACTURING: 108TH CONGRESS . 11 pages. Jan 25, 2005. Order No.: RL32103 .

COMPARISON OF THE HOUSE AND SENATE ETI/BUSINESS INVESTMENT BILLS (H.R. 4520 AND S. 1637, 108TH CONGRESS) . 7 pages. Nov 08, 2004. Order No.: RL32444 .

COMPILATION OF STATE LAWS PERTAINING TO EXEMPTION FROM STATE SALES AND USE TAXES FOR PURCHASES BY THE UNITED STATES . 15 pages. Jan 30, 2003. Order No.: 98-667 .

COMPILATION OF STATE LAWS PERTAINING TO EXEMPTIONS FROM STATE SALES AND USE TAXES FOR PURCHASES BY THE UNITED STATES . 14 pages. Nov 15, 1995. Order No.: 95-1130 .

COMPUTER SOFTWARE COSTS: TAX TREATMENT . 6 pages. Sep 25, 2002. Order No.: RS21318 .

CONFIDENTIALITY OF THE TAXPAYER IDENTIFICATION NUMBER UNDER THE INTERNAL REVENUE CODE . 8 pages. Sep 28, 1999. Order No.: RL30323 .

CONFLICTING EQUITY GOALS OF THE FEDERAL INCOME TAX MARRIAGE NEUTRALITY, PROGRESSIVITY, AND EQUAL TAXATION OF COUPLES WITH EQUAL INCOMES . 2 pages. Jul 07, 1993. Order No.: 93-630 .

CONSERVATION RESERVE PAYMENTS AND SELF-EMPLOYMENT TAXES . 4 pages. May 01, 2000. Order No.: RS20564 .

CONSERVATION RESERVE PROGRAM PAYMENTS: SELF-EMPLOYMENT INCOME, RENTAL INCOME, OR SOMETHING ELSE? . 25 pages. Apr 14, 2008. Order No.: RL34457 .

CONSTITUTIONALITY OF LIMITING THE DEDUCTIBILITY OF TOBACCO ADVERTISING . 6 pages. Mar 08, 1993. Order No.: 93-288 .

CONSUMPTION 'TAXES AND THE TRADE BALANCE: THE ROLE OF BORDER TAX ADJUSTMENTS . 2 pages. Jan 16, 1998. Order No.: 95-893 .

CONSUMPTION AND WAGE TAX EQUIVALENCY: A BRIEF EXPOSITION . 2 pages. Jan 16, 1998. Order No.: 95-1063 .

CONSUMPTION TAXES AND STATE-LOCAL TAX SYSTEMS . 6 pages. Nov 29, 1995. Order No.: 95-1150 .

CONSUMPTION TAXES AND THE LEVEL AND COMPOSITION OF SAVING . 19 pages. Jan 11, 2001. Order No.: RL30351 .

CORPORATE EXECUTIVE PAY: CAPPING THE TAX DEDUCTION . 16 pages. May 15, 1995. Order No.: 95-653 .

CORPORATE OWNED LIFE INSURANCE (COLI): INSURANCE AND TAX ISSUES . 12 pages. May 04, 2010. Order No.: RL33414 .

CORPORATE TAX INTEGRATION: ISSUES AND OPTIONS . 58 pages. Jun 14, 1991. Order No.: 91-482 .

CORPORATE TAX REFORM: ISSUES FOR CONGRESS . 40 pages. May 25, 2010. Order No.: RL34229 .

CORPORATE-OWNED LIFE INSURANCE: TAX ISSUES . 6 pages. Jun 26, 2003. Order No.: RS21498 .

CORPORATE-OWNED LIFE INSURANCE: TAX ISSUES . 2 pages. Sep 22, 1995. Order No.: 95-990 .

CORPORATE-OWNED LIFE INSURANCE: TAX ISSUES . 2 pages. Feb 13, 1998. Order No.: 97-628 .

CORPORATE-OWNED LIFE INSURANCE: TAX ISSUES . 2 pages. Jun 06, 1996. Order No.: 96-512 .

CRIMINAL TAX LAW: A SUMMARY OF CHEEK V. UNITED STATES . 5 pages. Feb 21, 1991. Order No.: 91-187 .

CRS ISSUE STATEMENT ON ALTERNATIVE MINIMUM TAX FOR INDIVIDUALS . 1 pages. Jan 07, 2010. Order No.: IS40258 .

CRS ISSUE STATEMENT ON BUSINESS AND CORPORATE TAXATION . 2 pages. Jan 06, 2010. Order No.: IS40263 .

CRS ISSUE STATEMENT ON ENERGY TAXATION . 2 pages. Jan 13, 2010. Order No.: IS41026 .

CRS ISSUE STATEMENT ON ESTATE AND GIFT TAX . 3 pages. Jan 13, 2010. Order No.: IS40294 .

CRS ISSUE STATEMENT ON EXPIRING TAX PROVISIONS . 2 pages. Jan 20, 2010. Order No.: IS40393 .

CRS ISSUE STATEMENT ON INDIVIDUAL AND FAMILY TAX POLICY . 3 pages. Jan 06, 2010. Order No.: IS40331 .

CRS ISSUE STATEMENT ON INVESTMENT INCOME TAXATION . 2 pages. Jan 19, 2010. Order No.: IS40337 .

CRS ISSUE STATEMENT ON TAX GAP, IRS COLLECTION, AND TAX SHELTERS . 40 pages. Jan 19, 2010. Order No.: IS40394 .

CRS ISSUE STATEMENT ON TAX INCENTIVES FOR EDUCATION, HEALTH, AND HOUSING . 2 pages. Jan 05, 2010. Order No.: IS40395 .

CRS ISSUE STATEMENT ON TAX-EXEMPT ORGANIZATIONS AND CHARITABLE GIVING . 2 pages. Jan 12, 2010. Order No.: IS40247 .

CURRENT ISSUES IN PATENTABLE SUBJECT MATTER: BUSINESS METHODS, TAX PLANNING METHODS, AND GENETIC MATERIALS . 17 pages. Jan 06, 2010. Order No.: R40681 .

DATA ON ENROLLMENT, PREMIUMS, AND COST-SHARING IN HSA-QUALIFIED HEALTH PLANS . 6 pages. May 13, 2006. Order No.: RS22417 .

DEFINING A CHILD FOR TAX PURPOSES . 2 pages. Sep 30, 2004. Order No.: EBTXR97 .

DEPENDENT CARE TAX CREDIT . 1 pages. Aug 19, 2003. Order No.: BTX-4023 .

DEPENDENT CARE: CURRENT TAX BENEFITS AND LEGISLATIVE ISSUES . 5 pages. Jan 29, 2010. Order No.: RS21466 .

DEPRECIATION AND THE TAXATION OF REAL ESTATE . 15 pages. Oct 25, 2000. Order No.: RL30163 .

DEPRECIATION RECAPTURE AFTER THE TAXPAYER RELIEF ACT OF 1997 . 2 pages. Sep 18, 1997. Order No.: 97-858 .

DEPRECIATION RECAPTURE AND THE TAXATION OF CAPITAL GAINS INCOME . 2 pages. Jun 12, 1997. Order No.: 97-609 .

DETERMINATION OF TAXABLE SOCIAL SECURITY BENEFITS UNDER NEW LAW: A FACT SHEET . 2 pages. Sep 02, 1993. Order No.: 93-336 .

DISASTER TAX RELIEF FOR THE MIDWEST . 6 pages. Aug 20, 2008. Order No.: RS22941 .

DISPARATE IMPACTS OF FEDERAL AND STATE HIGHWAY TAXES ON ALTERNATIVE MOTOR FUELS . 20 pages. Dec 17, 1993. Order No.: 93-330 .

DISTRIBUTION OF SMALL BUSINESS OWNERSHIP AND INCOME BY INDIVIDUAL TAX RATES AND SELECTED POLICY ISSUES . 13 pages. Feb 26, 2010. Order No.: R41085 .

DISTRIBUTION OF THE TAX BURDEN ACROSS INDIVIDUALS: AN OVERVIEW . 26 pages. Jan 07, 2010. Order No.: RL32693 .

DISTRIBUTIONAL EFFECTS OF TAX PROVISIONS IN THE CONTRACT WITH AMERICA AS REPORTED BY THE WAYS AND MEANS COMMITTEE . 15 pages. Apr 03, 1995. Order No.: 95-455 .

DISTRIBUTIONAL EFFECTS OF TAXES ON CORPORATE PROFITS, INVESTMENT INCOME, AND ESTATES . 21 pages. May 07, 2007. Order No.: RL32517 .

DISTRIBUTIONAL EFFECTS OF THE PROPOSED TAX CUT . 6 pages. Jul 02, 1997. Order No.: 97-669 .

DIVIDEND RELIEF . 1 pages. Jun 23, 2003. Order No.: BTX-4031 .

DIVIDEND TAX RELIEF: EFFECTS ON ECONOMIC RECOVERY, LONG-TERM GROWTH, AND THE STOCK MARKET . 25 pages. Apr 01, 2008. Order No.: RL31824 .

DORMANT COMMERCE CLAUSE AND STATE TREATMENT OF TAX-EXEMPT BONDS . 6 pages. Feb 06, 2008. Order No.: RS22803 .

DYNAMIC REVENUE ESTIMATING: A BRIEF OVERVIEW . 3 pages. Jan 06, 2005. Order No.: RS22020 .

EARLY WITHDRAWALS AND REQUIRED MINIMUM DISTRIBUTIONS IN RETIREMENT ACCOUNTS: ISSUES FOR CONGRESS . 12 pages. Jan 27, 2010. Order No.: R40192 .

EARNED INCOME TAX CREDIT: EFFECTS OF PROVISIONS UNDER THE HOUSE/SENATE CONFERENCE BUDGET AGREEMENT . 26 pages. Dec 13, 1995. Order No.: 95-1207 .

ECONOMIC ANALYSIS OF HE FOREIGN TAX PROVISIONS OF THE AMERICAN JOBS ACT OF 1996 (S. 1597) . 7 pages. Jul 24, 1996. Order No.: 96-654 .

ECONOMIC ANALYSIS OF THE CHARITABLE CONTRIBUTION DEDUCTION FOR NON-ITEMIZERS . 20 pages. Jan 26, 2007. Order No.: RL31108 .

ECONOMIC ANALYSIS OF THE TAX TREATMENT OF NUCLEAR POWER PLANT DECOMMISSIONING COSTS . 61 pages. Feb 24, 1984. Order No.: 84-28 .

ECONOMIC AND REVENUE EFFECTS OF PERMANENT AND TEMPORARY CAPITAL GAINS TAX CUTS . 6 pages. Jan 29, 2003. Order No.: RS21014 .

ECONOMIC IMPACT OF DENYING EXPORT TAX BENEFITS TO LOG EXPORTS . 4 pages. Mar 24, 1993. Order No.: 93-342 .

ECONOMIC ISSUES SURROUNDING THE ESTATE AND GIFT TAX: A BRIEF SUMMARY . 4 pages. Mar 18, 2008. Order No.: RS20609 .

EDUCATION LOAN TAX CREDIT IN SENATE RECONCILIATION BILL . 2 pages. Dec 05, 1995. Order No.: 95-1099 .

EDUCATION SAVINGS ACCOUNTS FOR ELEMENTARY AND SECONDARY EDUCATION . 5 pages. Jul 27, 1998. Order No.: 97-852 .

EDUCATION SAVINGS ACCOUNTS FOR ELEMENTARY AND SECONDARY EDUCATION . 6 pages. Aug 23, 2001. Order No.: RS20289 .

EDUCATION TAX BENEFITS: ARE THEY PERMANENT OR TEMPORARY? . 6 pages. Dec 22, 2009. Order No.: RS21870 .

EFFECT OF CURRENT TAX PROPOSALS ON EMPLOYMENT IN THE RESTAURANT AND ENTERTAINMENT INDUSTRIES . 7 pages. May 18, 1993. Order No.: 93-501 .

EFFECTS OF FLAT TAXES AND OTHER PROPOSALS ON HOUSING: AN OVERVIEW . 6 pages. Jun 17, 1996. Order No.: 96-552 .

EMPLOYEE STOCK OPTIONS: ACCOUNTING AND TAX ISSUES . 8 pages. Oct 01, 1997. Order No.: 97-910 .

EMPLOYEE STOCK OPTIONS: TAX TREATMENT AND TAX ISSUES . 19 pages. Jan 08, 2010. Order No.: RL31458 .

EMPLOYEE STOCK OWNERSHIP PLANS (ESOPS) AND S CORPORATIONS: PROPOSALS IN 2000 . 6 pages. Sep 25, 2000. Order No.: RS20686 .

EMPLOYEE STOCK OWNERSHIP PLANS: BACKGROUND AND POLICY ISSUES . 25 pages. May 02, 1994. Order No.: 94-421 .

EMPLOYER EDUCATION ASSISTANCE: OVERVIEW OF TAX STATUS AND LEGISLATION IN THE 104TH CONGRESS . 2 pages. Nov 04, 1996. Order No.: 94-761 .

EMPLOYER STOCK IN PENSION PLANS: ECONOMIC AND TAX ISSUES . 7 pages. Sep 04, 2002. Order No.: RL31551 .

ENDING TAXATION WITHOUT REPRESENTATION: THE CONSTITUTIONALITY OF S. 1257 . 9 pages. May 23, 2007. Order No.: T-052307 .

ENERGY TAX INCENTIVES IN H.R. 6: THE CONFERENCE AGREEMENT AS COMPARED WITH THE HOUSE BILL AND SENATE AMENDMENT . 37 pages. Dec 24, 2003. Order No.: RL32042 .

ENERGY TAX INCENTIVES: A COMPARISON OF THE NATIONAL ENERGY SECURITY ACT OF 2001 (S. 389) AND THE DEMOCRATIC ALTERNATIVE (S. 596) . 36 pages. May 08, 2001. Order No.: RL30953 .

ENERGY TAX INCENTIVES: A COMPARISON OF THE SENATE FINANCE COMMITTEE BILL (S. 597) AND THE HOUSE BILL (H.R. 6) . 30 pages. Jun 19, 2003. Order No.: RL31869 .

ENERGY TAX POLICY . 16 pages. Apr 27, 2006. Order No.: IB10054 .

ENERGY TAX POLICY: HISTORICAL PERSPECTIVES ON AND CURRENT STATUS OF ENERGY TAX EXPENDITURES . 32 pages. May 07, 2010. Order No.: R41227 .

ENERGY TAX POLICY: HISTORY AND CURRENT ISSUES . 28 pages. Oct 30, 2008. Order No.: RL33578 .

ENERGY TAX POLICY: ISSUES IN THE 111TH CONGRESS . 27 pages. Jun 16, 2010. Order No.: R40999 .

ENERGY TAX PROVISIONS IN THE ENERGY POLICY ACT OF 1992 . 11 pages. Jun 22, 1994. Order No.: 94-525 .

ENERGY TAX SUBSIDIES: BIOMASS V. OIL AND GAS . 15 pages. Jan 05, 1993. Order No.: 93-19 .

ENFORCEMENT OF THE BANK SECRECY ACT REQUIREMENTS: MONEY SERVICES BUSINESSES . 6 pages. Dec 13, 2004. Order No.: RS22003 .

ENRON AND TAXES . 4 pages. Feb 12, 2002. Order No.: RS21149 .

ESTABLISHING A HEALTH SAVINGS ACCOUNT . 2 pages. Apr 22, 2004. Order No.: RS21825 .

ESTATE AND GIFT TAX LAW: CHANGES UNDER THE ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 . 23 pages. Jan 29, 2002. Order No.: RL31061 .

ESTATE AND GIFT TAX PROPOSALS IN THE 104TH CONGRESS . 8 pages. Nov 18, 1996. Order No.: 96-930 .

ESTATE AND GIFT TAX REVENUES: PAST AND PROJECTED . 16 pages. Aug 24, 2007. Order No.: RL34142 .

ESTATE AND GIFT TAX REVENUES: PAST AND PROJECTED IN 2008 . 21 pages. Mar 19, 2008. Order No.: RL34418 .

ESTATE AND GIFT TAX REVENUES: PAST AND PROJECTED IN 2009 . 26 pages. Nov 27, 2009. Order No.: R40615 .

ESTATE AND GIFT TAX REVENUES: SEVERAL MEASUREMENTS . 21 pages. Mar 16, 2006. Order No.: RL32768 .

ESTATE AND GIFT TAXES: ECONOMIC ISSUES . 28 pages. Dec 04, 2009. Order No.: RL30600 .

ESTATE TAX LEGISLATION IN THE 108TH CONGRESS . 13 pages. May 14, 2004. Order No.: RL31776 .

ESTATE TAX LEGISLATION IN THE 109TH CONGRESS . 38 pages. Mar 29, 2007. Order No.: RL32818 .

ESTATE TAX LEGISLATION IN THE 110TH CONGRESS . 47 pages. Mar 23, 2009. Order No.: RL34374 .

ESTATE TAX LEGISLATION IN THE 111TH CONGRESS . 43 pages. Jul 16, 2010. Order No.: R40964 .

ESTATE TAX LEGISLATION: A DESCRIPTION OF H.R. 8, THE DEATH TAX ELIMINATION ACT OF 2000 . 6 pages. Nov 27, 2000. Order No.: RS20592 .

ESTATE TAX OPTIONS . 19 pages. Jun 08, 2010. Order No.: R41203 .

ESTATE TAX: LEGISLATIVE ACTIVITY IN 2002 . 6 pages. Feb 05, 2003. Order No.: RS21224 .

ESTATE TAXES AND FAMILY BUSINESSES: ECONOMIC ISSUES . 15 pages. Jan 06, 2010. Order No.: RL33070 .

EU TAX ON DIGITALLY DELIVERED E-COMMERCE . 6 pages. Apr 07, 2005. Order No.: RS21596 .

EXCISE TAX ISSUES . 1 pages. Aug 16, 2002. Order No.: BTX-4003 .

EXCISE TAX ISSUES . 2 pages. Jul 22, 2004. Order No.: EBTXR45 .

EXCISE TAX RATES FOR ALCOHOL, TOBACCO, AND GASOLINE ADJUSTED FOR INFLATION . 7 pages. Jun 02, 1994. Order No.: 94-466 .

EXCISE TAXATION OF LUXURY GOODS: A HISTORY AND ECONOMIC ASSESSMENT . 22 pages. Feb 04, 1999. Order No.: RL30049 .

EXCISE TAXES . 2 pages. Aug 07, 2003. Order No.: EBTXR32 .

EXCISE TAXES ON ALCOHOL, TOBACCO, AND GASOLINE: HISTORY AND INFLATION ADJUSTED RATES . 7 pages. Feb 14, 1996. Order No.: 96-137 .

EXCISE TAXES ON ALCOHOL, TOBACCO, AND GASOLINE: HISTORY AND INFLATION-INDEXED RATES . 6 pages. Oct 31, 2005. Order No.: RS20172 .

EXCISE TAXES ON ALCOHOL, TOBACCO, AND GASOLINE: HISTORY AND INFLATION-INDEXED RATES . 7 pages. Mar 07, 1997. Order No.: 97-331 .

EXCISE TAXES ON WINES: RATES AND REVENUES . 5 pages. Mar 01, 1999. Order No.: RS20093 .

EXCLUSION OF CAPITAL GAINS FOR OWNER-OCCUPIED HOUSING . 21 pages. Dec 26, 2007. Order No.: RL32978 .

EXPENDITURE TAX PROPOSALS IN OTHER COUNTRIES: BRITAIN . 14 pages. May 26, 1995. Order No.: 95-662 .

EXPENDITURE TAX PROPOSALS IN OTHER COUNTRIES: SWEDEN . 9 pages. May 01, 1995. Order No.: 95-550 .

EXPENSING ALLOWANCE FOR SMALL BUSINESS ENTERPRISES: POLICY ISSUES FOR CONGRESS . 6 pages. Aug 07, 1997. Order No.: 97-758 .

EXPIRATION AND EXTENSION OF THE INDIVIDUAL INCOME TAX CUTS ENACTED IN 2001 THROUGH 2008 . 13 pages. Oct 17, 2008. Order No.: RL34425 .

EXPIRATION AND EXTENSION OF THE INDIVIDUAL INCOME TAX CUTS FIRST ENACTED IN 2001 AND 2003 . 15 pages. May 05, 2010. Order No.: R41111 .

EXPIRATION OF THE 2001 THROUGH 2006 TAX CUTS . 13 pages. Jul 19, 2007. Order No.: RL34090 .

EXPIRED AND EXPIRING ENERGY TAX INCENTIVES . 12 pages. Mar 10, 2004. Order No.: RL32265 .

EXPORT TAX BENEFITS AND THE WTO: THE EXTRATERRITORIAL INCOME EXCLUSION AND FOREIGN SALES CORPORATIONS . 6 pages. Apr 24, 2007. Order No.: RS20746 .

EXTENDING THE 2001, 2003, AND 2004 TAX CUTS . 6 pages. Jan 26, 2007. Order No.: RS21992 .

EXTENDING THE INTERNET TAX MORATORIUM AND RELATED ISSUES . 24 pages. Jan 17, 2002. Order No.: RL31177 .

FACT SHEET ON CONGRESSIONAL TAX PROPOSALS . 6 pages. Jan 14, 2003. Order No.: RS20264 .

FAMILY CAREGIVING TO THE OLDER POPULATION: BACKGROUND, FEDERAL PROGRAMS, AND ISSUES FOR CONGRESS . 33 pages. Jan 29, 2009. Order No.: RL34123 .

FAMILY TAX CREDIT PROPOSALS IN THE 105TH CONGRESS . 2 pages. Mar 11, 1997. Order No.: 97-333 .

FARM LEGISLATION AND TAXES IN THE 110TH CONGRESS . 6 pages. Jan 22, 2008. Order No.: RS22759 .

FARM TAX ISSUES IN THE 105TH CONGRESS . 6 pages. Oct 29, 1998. Order No.: 97-929 .

FARMERS' TAX ACCOUNTING METHODS AND DEFERRED PARMENT CONTRACTS . 4 pages. Jan 21, 1997. Order No.: 97-128 .

FASHIONING A TAX CUT TRIGGER: ECONOMIC ISSUES . 10 pages. Jan 29, 2002. Order No.: RL30948 .

FEDERAL BUSINESS TAXATION: THE CURRENT SYSTEM, ITS EFFECTS, AND OPTIONS FOR REFORM . 20 pages. Jul 02, 2009. Order No.: RL33171 .

FEDERAL DEDUCTIBILITY OF STATE AND LOCAL TAXES . 11 pages. Aug 02, 2010. Order No.: RL32781 .

FEDERAL ESTATE, GIFT, AND GENERATION-SKIPPING TAXES: A DESCRIPTION OF CURRENT LAW . 12 pages. Jan 04, 2008. Order No.: 95-416 .

FEDERAL ESTATE, GIFT, AND GENERATION-SKIPPING TRANSFER TAXES: MODIFICATION, PHASE OUT AND REPEAL UNDER THE ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 . 6 pages. Aug 14, 2001. Order No.: RS20989 .

FEDERAL EXCISE TAX ON BEER . 6 pages. Nov 18, 1994. Order No.: 94-900 .

FEDERAL EXCISE TAX ON GASOLINE AND THE HIGHWAY TRUST FUND: A SHORT HISTORY . 13 pages. Apr 04, 2006. Order No.: RL30304 .

FEDERAL EXCISE TAX ON TIRES . 6 pages. Nov 02, 1995. Order No.: 95-1088 .

FEDERAL EXCISE TAX ON TIRES: WHERE THE RUBBER MEETS THE ROAD . 9 pages. Apr 04, 2006. Order No.: RL30302 .

FEDERAL EXCISE TAX ON TIRES: WHERE THE RUBBER MEETS THE ROAD . 7 pages. Sep 22, 1997. Order No.: 97-897 .

FEDERAL EXCISE TAXES AND STATUTORY EXEMPTIONS . 12 pages. Mar 20, 1998. Order No.: 98-288 .

FEDERAL EXCISE TAXES IMPOSED ON ALCOHOL PRODUCTS . 6 pages. Aug 02, 2004. Order No.: RS20605 .

FEDERAL EXCISE TAXES IMPOSED ON TELEPHONE SERVICE: ARE REVENUES DEDICATED FOR DEFENSE SPENDING? . 4 pages. Feb 19, 1997. Order No.: 97-250 .

FEDERAL EXCISE TAXES ON ALCOHOL PRODUCTS . 5 pages. Oct 27, 1997. Order No.: 96-132 .

FEDERAL EXCISE TAXES ON ALCOHOLIC BEVERAGES: A SUMMARY OF PRESENT LAW AND A BRIEF HISTORY . 14 pages. Jun 15, 1999. Order No.: RL30238 .

FEDERAL EXCISE TAXES ON GASOLINE AND THE HIGHWAY TRUST FUND: A SHORT HISTORY . 9 pages. May 03, 1996. Order No.: 96-394 .

FEDERAL EXCISE TAXES ON GASOLINE AND THE HIGHWAY TRUST FUND: A SHORT HISTORY . 10 pages. Jun 18, 1998. Order No.: 97-853 .

FEDERAL EXCISE TAXES ON GASOLINE AND THE HIGHWAY TRUST FUND: A SHORT HISTORY . 9 pages. Apr 22, 1994. Order No.: 94-354 .

FEDERAL EXCISE TAXES ON TOBACCO PRODUCTS--RATES AND REVENUES . 4 pages. Jun 12, 1998. Order No.: 98-546 .

FEDERAL EXCISE TAXES ON TOBACCO PRODUCTS: A SUMMARY OF PRESENT LAW AND A LEGISLATIVE HISTORY . 22 pages. Jun 12, 1998. Order No.: 94-474 .

FEDERAL EXCISE TAXES ON TOBACCO PRODUCTS: RATES AND REVENUES . 5 pages. Apr 28, 2005. Order No.: RS20343 .

FEDERAL GOVERNMENT DEBT COLLECTION: AN OVERVIEW OF THE TREASURY OFFSET AND FEDERAL PAYMENT LEVY PROGRAMS . 7 pages. Sep 12, 2008. Order No.: RL34660 .

FEDERAL INCOME TAX THRESHOLDS FOR SELECTED YEARS: 1996 THROUGH 2009 . 4 pages. Jan 09, 2009. Order No.: RS22337 .

FEDERAL INCOME TAX TREATMENT OF THE FAMILY . 24 pages. Jan 07, 2010. Order No.: RL33755 .

FEDERAL INDIVIDUAL INCOME TAX LIABILITY BY STATE: A FACT SHEET . 2 pages. Dec 12, 1995. Order No.: 95-1192 .

FEDERAL INDIVIDUAL INCOME TAX TERMS: AN EXPLANATION . 7 pages. Jun 20, 2006. Order No.: RL30110 .

FEDERAL INDIVIDUAL INCOME TAX TERMS: AN EXPLANATION . 7 pages. Jan 30, 1996. Order No.: 96-98 .

FEDERAL INDIVIDUAL INCOME TAX TERMS: AN EXPLANATION . 8 pages. Nov 21, 1996. Order No.: 96-936 .

FEDERAL INDIVIDUAL INCOME TAX THRESHOLDS FOR 2004 . 2 pages. May 12, 2004. Order No.: RS21841 .

FEDERAL INDIVIDUAL INCOME TAX THRESHOLDS FOR LOWER INCOME FAMILIES IN 1998 . 2 pages. Dec 08, 1997. Order No.: 97-1036 .

FEDERAL INDIVIDUAL INCOME TAX THRESHOLDS FOR LOWER INCOME FAMILIES IN 2003 . 2 pages. Aug 27, 2003. Order No.: RS20048 .

FEDERAL INDIVIDUAL INCOME TAX THRESHOLDS FOR SELECTED FAMILIES IN 1996 . 2 pages. Jun 19, 1996. Order No.: 96-560 .

FEDERAL INDIVIDUAL INCOME TAX THRESHOLDS FOR SELECTED FAMILY TYPES IN 1997 . 2 pages. Dec 03, 1996. Order No.: 96-975 .

FEDERAL RETIREE LAWSUITS ON TAXABILITY OF LUMP SUM RETIREMENT PAYMENTS . 2 pages. Jan 26, 1994. Order No.: 94-58 .

FEDERAL SPENDING AND RECEIPTS BY STATE . 5 pages. Jan 26, 2007. Order No.: M-012607 .

FEDERAL TAX BENEFITS FOR FAMILIES' K-12 EDUCATION EXPENSES IN THE CONTEXT OF SCHOOL CHOICE . 22 pages. Jan 27, 2006. Order No.: RL31439 .

FEDERAL TAX BENEFITS FOR SMALL BUSINESSES: A BRIEF OVERVIEW . 13 pages. Feb 01, 2001. Order No.: RL30827 .

FEDERAL TAX INCENTIVES FOR ENTERPRISE ZONES: ANALYSIS OF ECONOMIC EFFECTS AND RATIONALES . 20 pages. Jun 15, 1989. Order No.: 89-371 .

FEDERAL TAX PROVISIONS OF INTEREST TO THE DISABLED . 12 pages. Aug 29, 2002. Order No.: RL31563 .

FEDERAL TAX REFORM AND ITS POTENTIAL EFFECTS ON SAVING . 6 pages. Jan 26, 2006. Order No.: RS22367 .

FEDERAL TAX TREATMENT OF HEALTH INSURANCE EXPENDITURES BY THE SELF-EMPLOYED: CURRENT LAW AND ISSUES FOR CONGRESS . 11 pages. Sep 10, 2009. Order No.: RL33311 .

FEDERAL TAXATION OF ALIENS WORKING IN THE UNITED STATES AND SELECTED LEGISLATION . 6 pages. Jan 27, 2008. Order No.: RS21732 .

FEDERAL TAXATION OF INDIAN TRIBES AND MEMBERS . 9 pages. Apr 08, 2010. Order No.: RL34220 .

FEDERAL TAXATION OF SMALL BUSINESS: A BRIEF SUMMARY . 7 pages. Apr 14, 1994. Order No.: 94-328 .

FEDERAL TAXATION OF STUDENT AID . 6 pages. Sep 13, 1996. Order No.: 94-749 .

FEDERAL TAXATION OF STUDENT AID: AN OVERVIEW . 6 pages. Mar 15, 2007. Order No.: 97-225 .

FEDERAL TAXATION OF THE DRUG INDUSTRY AND ITS EFFECTS ON NEW DRUG DEVELOPMENT . 25 pages. Mar 18, 2009. Order No.: RL31511 .

FEDERAL TAXATION OF THE DRUG INDUSTRY FROM 1990 TO 1996 . 8 pages. Dec 13, 1999. Order No.: M-121399 .

FEDERAL TAXATION: AN ABBREVIATED HISTORY . 6 pages. Jan 19, 2001. Order No.: RS20789 .

FEDERAL TAXES AND THE TERRITORIES: AN OVERVIEW . 9 pages. Jun 07, 1994. Order No.: 94-498 .

FEDERAL TAXES AND THE U.S. TERRITORIES: AN OVERVIEW . 13 pages. May 19, 2008. Order No.: RL32708 .

FEDERAL TAXES, THE STEEL INDUSTRY, AND NET OPERATING LOSS CARRYFORWARDS . 17 pages. Dec 18, 1987. Order No.: 88-5 .

FEDERAL WITHHOLDING ON SUPPLEMENTAL PAY: A FACT SHEET . 2 pages. Feb 23, 1994. Order No.: 94-147 .

FEDERALISM THROUGH TAX INTERDEPENDENCE: AN OVERVIEW . 13 pages. Jan 25, 2001. Order No.: RL30817 .

FIRMS THAT INCORPORATE ABROAD FOR TAX PURPOSES: CORPORATE "INVERSIONS" AND "EXPATRIATION" . 14 pages. Mar 05, 2010. Order No.: RL31444 .

FLAT RATE CONSUMPTION TAXES: FACT SHEET . 2 pages. May 01, 1995. Order No.: 95-549 .

FLAT TAX PROPOSALS AND FUNDAMENTAL TAX REFORM: AN OVERVIEW . 13 pages. Apr 20, 2006. Order No.: IB95060 .

FLAT TAX PROPOSALS AND FUNDAMENTAL TAX REFORM: AN OVERVIEW . 12 pages. Dec 05, 2007. Order No.: RL33443 .

FLAT TAX PROPOSALS AND FUNDAMENTAL TAX REFORM: AN OVERVIEW . 13 pages. Dec 12, 2002. Order No.: IB95060 .

FLAT TAX: AN OVERVIEW OF SELECTED POLICY ISSUES RELEVANT TO THE HALL-RABUSHKA PROPOSALS . 31 pages. May 15, 1996. Order No.: 96-428 .

FLAT TAX: AN OVERVIEW OF THE HALL-RABUSHKA PROPOSAL . 25 pages. Mar 22, 2010. Order No.: 98-529 .

FLAT TAXES: SIMPLIFICATION AND COMPLIANCE ISSUES . 6 pages. Feb 04, 1998. Order No.: 96-413 .

FLEXIBLE BENEFIT ("CAFETERIA") PLANS--A FACT SHEET . 2 pages. Jul 27, 1994. Order No.: 94-598 .

FLEXIBLE BENEFIT PLANS : POLICIES AND ISSUES . 13 pages. Jul 21, 1994. Order No.: 94-586 .

FOREIGN TAX SHELTER PROPOSALS IN THE ADMINISTRATION'S FISCAL YEAR 2000 BUDGET . 10 pages. Apr 30, 1999. Order No.: RL30160 .

FOREIGN TAXES: AVERAGE AND STATUTORY MARGINAL TAX RATES IN SELECTED COUNTRIES . 2 pages. Mar 22, 1996. Order No.: 96-267 .

FORM 1099 INFORMATION REPORTING REQUIREMENTS AS MODIFIED BY THE PATIENT PROTECTION AND AFFORDABLE CARE ACT . 6 pages. Aug 06, 2010. Order No.: R41359 .

FREQUENCY OF GRANTS OF REGULATORY AUTHORITY TO INTERNAL REVENUE SERVICE IN PAST TEN YEARS . 36 pages. Feb 05, 2001. Order No.: M-020501 .

FREQUENTLY ASKED QUESTIONS ABOUT TAX-EXEMPT ORGANIZATIONS . 17 pages. Jan 30, 2007. Order No.: 96-264 .

FREQUENTLY ASKED QUESTIONS CONCERNING THE FEDERAL INCOME TAX . 32 pages. Jun 11, 2008. Order No.: 97-59 .

FREQUENTLY ASKED QUESTIONS CONCERNING THE FEDERAL INCOME TAX . 27 pages. Mar 13, 1992. Order No.: 92-303 .

FUNDAMENTAL TAX REFORM ("FLAT TAXES"): A SELECTED BIBLIOGRAPHY OF THE LITERATURE . 7 pages. May 07, 1998. Order No.: 98-464 .

FUNDAMENTAL TAX REFORM (FLAT TAXES, ETC.) . 1 pages. Dec 03, 2003. Order No.: BTX-4016 .

FUNDAMENTAL TAX REFORM (FLAT TAXES, ETC.) . 2 pages. Jul 29, 2004. Order No.: EBTXR43 .

FUNDAMENTAL TAX REFORM AND TAX CHANGES: A CHECKLIST OF CRS PRODUCTS . 3 pages. Feb 11, 1998. Order No.: 98-108 .

FUNDAMENTAL TAX REFORM: OPTIONS FOR THE MORTGAGE INTEREST DEDUCTION . 28 pages. Jan 08, 2008. Order No.: RL33025 .

FUNDING SCHOOL RENOVATION: QUALIFIED ZONE ACADEMY BONDS VS. TRADITIONAL TAX-EXEMPT BONDS . 6 pages. Jul 25, 2001. Order No.: RS20699 .

GASOLINE DEMAND, U.S. FUEL ECONOMY, AND A GASOLINE TAX . 12 pages. Feb 10, 1993. Order No.: 93-187 .

GASOLINE EXCISE TAX-HISTORICAL REVENUES: FACT SHEET . 2 pages. May 10, 1996. Order No.: 96-417 .

GASOLINE EXCISE TAX: ECONOMIC EFFECTS OF REPEALING THE 4.3-CENT INCREASE OF 1993 . 13 pages. Sep 11, 1996. Order No.: IB96021 .

GASOLINE EXCISE TAXHISTORICAL REVENUES: FACT SHEET . 2 pages. May 24, 2005. Order No.: RS21521 .

GASOLINE PRICE SURGE REVISITED: CRUDE OIL AND REFINERY ISSUES . 12 pages. Dec 23, 2004. Order No.: RL32343 .

GIFTS OF APPRECIATED STOCK TO PRIVATE NONOPERATING FOUNDATIONS . 6 pages. Sep 17, 1997. Order No.: 97-501 .

GIFTS OF APPRECIATED STOCK TO PRIVATE NONOPERATING FOUNDATIONS . 6 pages. Aug 26, 1996. Order No.: 96-557 .

GIFTS OF APPRECIATED STOCK TO PRIVATE NONOPERATING FOUNDATIONS . 6 pages. Oct 24, 1995. Order No.: 95-1057 .

GLOBAL TAXATION AND THE UNITED NATIONS: A REVIEW OF PROPOSALS . 13 pages. May 03, 2002. Order No.: RL31405 .

GOVERNMENT SPENDING OR TAX REDUCTION: WHICH MIGHT ADD MORE STIMULUS TO THE ECONOMY? . 4 pages. Dec 09, 2008. Order No.: RS21136 .

GSSOLINE EXCISE TAX--HISTORICAL REVENUES: FACT SHEET . 2 pages. Sep 16, 1997. Order No.: 97-456 .

H.R. 1215 AND THE EXPENSING ALLOWANCE FOR SMALLER BUSINESSES . 6 pages. Apr 26, 1995. Order No.: 95-528 .

H.R. 4840, TAX SIMPLIFICATION FOR AMERICAS JOB CREATORS ACT OF 2004, AND H.R. 4841, TAX SIMPLIFICATION FOR AMERICANS ACT OF 2004 . 2 pages. Jul 21, 2004. Order No.: RS21891 .

H.R. 8: THE DEATH TAX ELIMINATION ACT OF 2001 . 9 pages. Apr 09, 2001. Order No.: RL30912 .

HEALTH CARE FACT SHEET - MEDICARE: ELIMINATION OF THE LIMIT ON THE AMOUNT OF EARNINGS SUBJECT TO THE HOSPITAL INSURANCE TAX . 2 pages. Sep 28, 1993. Order No.: 93-838 .

HEALTH CARE: FEDERAL TAX SUBSIDIES FOR HEALTH INSURANCE . 17 pages. May 02, 1995. Order No.: 95-601 .

HEALTH COVERAGE TAX CREDIT . 14 pages. Feb 24, 2010. Order No.: RL32620 .

HEALTH INSURANCE COST AND COVERAGE: TAX SYSTEM APPROACHES . 17 pages. Dec 03, 1996. Order No.: IB95026 .

HEALTH INSURANCE PREMIUM CREDITS IN THE PATIENT PROTECTION AND AFFORDABLE CARE ACT (PPACA) . 23 pages. Apr 28, 2010. Order No.: R41137 .

HEALTH SAVINGS ACCOUNTS . 32 pages. Mar 23, 2005. Order No.: RL32467 .

HIGHER EDUCATION TAX CREDITS AND DEDUCTION: AN OVERVIEW OF THE BENEFITS AND THEIR RELATIONSHIP TO TRADITIONAL STUDENT AID . 15 pages. Jul 28, 2009. Order No.: RL31129 .

HIGHER EDUCATION TAX CREDITS: AN ECONOMIC ANALYSIS . 22 pages. Mar 04, 2009. Order No.: RL32507 .

HIGHER EDUCATION TAX CREDITS: TARGETING, VALUE, AND INTERACTION WITH OTHER FEDERAL STUDENT AID . 42 pages. Jul 02, 2002. Order No.: RL31484 .

HISTORICAL EFFECTIVE MARGINAL TAX RATES ON CAPITAL INCOME . 6 pages. Nov 24, 2006. Order No.: RS21706 .

HISTORY AND ECONOMICS OF U.S. EXCISE TAXATION OF LUXURY GOODS . 22 pages. Sep 08, 1994. Order No.: 94-714 .

HISTORY AND ECONOMICS OF U.S. EXCISE TAXATION OF LUXURY GOODS . 22 pages. Sep 04, 1996. Order No.: 96-733 .

HOUSING AND REAL ESTATE TAX PROVISIONS IN THE OMNIBUS BUDGET RECONCILIATION ACT OF 1993 . 17 pages. Oct 06, 1993. Order No.: 93-887 .

HOW TO CALCULATE THE ESTATE TAX . 6 pages. Mar 23, 2001. Order No.: RS20857 .

HOW TO SET UP A TAX-EXEMPT ORGANIZATION . 4 pages. Mar 10, 1994. Order No.: 94-227 .

HURRICANE KATRINA: THE RESPONSE BY THE INTERNAL REVENUE SERVICE . 6 pages. Sep 14, 2005. Order No.: RS22261 .

IMPACT OF THE OMNIBUS BUDGET RECONCILIATION ACT OF 1993 ON SMALL BUSINESSES . 11 pages. Jan 03, 1994. Order No.: 94-44 .

IMPROPER PAYMENTS INFORMATION ACT OF 2002: A BRIEF INTRODUCTION . 6 pages. Jan 30, 2007. Order No.: RS22587 .

INCLUSION OF LOWER MANHATTAN DEVELOPMENT CORPORATION GRANTS IN GROSS INCOME . 5 pages. Oct 04, 2002. Order No.: M-100402 .

INCOME INEQUALITY AND THE U.S. TAX SYSTEM . 19 pages. Jan 06, 2009. Order No.: RL34155 .

INCOME TAX AVERAGING . 2 pages. Sep 21, 2000. Order No.: BTX-4039 .

INCOME TAX BASICS: INCOME, CASH METHOD ACCOUNTING, AND TAX YEAR . 6 pages. May 01, 2008. Order No.: RS22868 .

INCOME TAX RELIEF IN TIMES OF DISASTER . 6 pages. Feb 17, 2006. Order No.: RS22249 .

INCOME TAX TREATMENT OF ACCELERATED DEATH BENEFITS AND "VIATICAL" SETTLEMENT PAYMENTS . 3 pages. Aug 30, 1996. Order No.: 95-971 .

INCOME TAX TREATMENT OF HEALTH CARE INSURERS . 6 pages. Oct 05, 1994. Order No.: 94-772 .

INCREASING CIGARETTE EXCISE TAXES: IMPLICATIONS FOR TOBACCO FARMING . 11 pages. Apr 20, 1994. Order No.: 94-344 .

INCREASING THE SOCIAL SECURITY PAYROLL TAX BASE: OPTIONS AND EFFECTS ON TAX BURDENS . 9 pages. Apr 09, 2010. Order No.: RL33943 .

INCREMENTAL INVESTMENT CREDITS . 29 pages. Feb 10, 1993. Order No.: 93-209 .

INDEPENDENT CONTRACTORS: CHANGES IN THE SMALL BUSINESS TAX BILL . 4 pages. Aug 21, 1996. Order No.: 96-715 .

INDEPENDENT CONTRACTORS: REPEAL OF SECTION 1706 OF THE TAX REFORM ACT OF 1986 FOR TECHNICAL SERVICE WORKERS: S. 1924 . 4 pages. May 19, 1998. Order No.: 98-481 .

INDEXING CAPITAL GAINS FOR INFLATION: COMPLEXITY AND RELATED ISSUES . 13 pages. Mar 29, 1995. Order No.: 95-437 .

INDEXING THE ESTATE TAX EXEMPTION FOR INFLATION . 12 pages. Jul 07, 2006. Order No.: RL33501 .

INDIVIDUAL CAPITAL GAINS INCOME: LEGISLATIVE HISTORY . 14 pages. Apr 11, 2007. Order No.: 98-473 .

INDIVIDUAL CAPITAL GAINS TAX ISSUES . 2 pages. May 28, 2003. Order No.: BTX-4000 .

INDIVIDUAL INCOME TAX RATES 1997 . 18 pages. Oct 16, 1996. Order No.: 96-842 .

INDIVIDUAL INCOME TAX RATES UNDER THE ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 (P.L. 107-16) . 3 pages. Jan 30, 2003. Order No.: RS20976 .

INDIVIDUAL INCOME TAX RATES: 1989 THROUGH 2007 . 36 pages. Oct 04, 2006. Order No.: RL30007 .

INDIVIDUAL INCOME TAX RATES: 1994 . 15 pages. Oct 14, 1993. Order No.: 93-921 .

INDIVIDUAL INCOME TAX RATES: 1995 . 16 pages. Oct 07, 1994. Order No.: 94-780 .

INDIVIDUAL INCOME TAX RATES: 1996 . 17 pages. Sep 21, 1995. Order No.: 95-1004 .

INDIVIDUAL INCOME TAX RATES: TAX YEAR 1998 . 20 pages. Nov 07, 1997. Order No.: 97-1001 .

INDIVIDUAL RETIREMENT ACCOUNTS (IRAS): TAX INCENTIVES FOR RETIREMENT SAVINGS . 22 pages. Nov 22, 1982. Order No.: IB81035 .

INDIVIDUAL TAX RATES AND TAX BURDENS: CHANGES SINCE 1960 . 13 pages. Feb 29, 2008. Order No.: RL33786 .

INDUSTRIAL ENERGY INTENSIVENESS AND ENERGY COSTS IN THE CONTEXT OF A PROPOSED BTU TAX . 6 pages. May 19, 1993. Order No.: 93-508 .

INSURANCE TAX PROPOSALS IN THE PRESIDENT'S FISCAL YEAR 2000 BUDGET . 6 pages. Nov 15, 1999. Order No.: RS20121 .

INSURANCE TAX PROPOSALS IN THE PRESIDENT'S FISCAL YEAR 2001 BUDGET PROPOSAL . 6 pages. Dec 11, 2000. Order No.: RS20538 .

INTERNATIONAL COMPETITIVENESS: AN ECONOMIC ANALYSIS OF VAT BORDER TAX ADJUSTMENTS . 8 pages. Jul 30, 2009. Order No.: R40735 .

INTERNATIONAL TAX PROVISIONS OF THE 1993 BUDGET ACT . 12 pages. Oct 06, 1993. Order No.: 93-909 .

INTERNATIONAL TAX PROVISIONS OF THE AMERICAN COMPETITIVENESS AND CORPORATE ACCOUNTABILITY ACT (H.R. 5095) . 29 pages. Sep 20, 2002. Order No.: RL31574 .

INTERNET TAX BILLS IN THE 105TH CONGRESS . 31 pages. Dec 31, 1998. Order No.: 98-509 .

INTERNET TAX BILLS IN THE 107TH CONGRESS: A BRIEF COMPARISON . 16 pages. Dec 06, 2001. Order No.: RL31158 .

INTERNET TAX BILLS IN THE 107TH CONGRESS: A BRIEF COMPARISON . 6 pages. Oct 03, 2001. Order No.: RS20980 .

INTERNET TAX FREEDOM ACT: H.R. 4105 AS PASSED BY THE HOUSE . 6 pages. Jul 09, 1998. Order No.: 98-597 .

INTERNET TAX LEGISLATION: DISTINGUISHING ISSUES . 20 pages. Jan 11, 2001. Order No.: RL30667 .

INTERNET TAX MORATORIUM . 2 pages. Oct 24, 2007. Order No.: M-102407 .

INTERNET TAXATION . 4 pages. Nov 19, 2004. Order No.: EBTXR70 .

INTERNET TAXATION BILLS IN THE 106TH CONGRESS . 23 pages. Nov 22, 2000. Order No.: RL30412 .

INTERNET TAXATION: ISSUES AND LEGISLATION . 11 pages. Jul 07, 2008. Order No.: RL33261 .

INTERNET TAXATION: ISSUES AND LEGISLATION . 21 pages. Feb 03, 2005. Order No.: RL31929 .

INTERNET TRANSACTIONS AND THE SALES TAX . 10 pages. Dec 12, 2000. Order No.: RL30431 .

INVESTMENT TAX CREDIT: USING MACROECONOMIC MODELS TO ASSESS SHORT RUN EFFECTS . 7 pages. Jan 07, 1993. Order No.: 93-16 .

IRAS AND OTHER SAVINGS INCENTIVES . 2 pages. Jul 22, 2004. Order No.: EBTXR44 .

IRAS AND OTHER SAVINGS INCENTIVES . 2 pages. Mar 11, 2003. Order No.: BTX-4001 .

IRAS AND OTHER SAVINGS INCENTIVES: A BRIEF OVERVIEW . 4 pages. Mar 19, 2008. Order No.: RS22019 .

IRS EMPLOYEES: TERMINATION OF EMPLOYMENT FOR MISCONDUCT . 51 pages. Dec 14, 2000. Order No.: RL30770 .

IRS GUIDELINES FOR POLITICAL ADVOCACY BY EXEMPT 501(C) ORGANIZATIONS: REVENUE RULING 2004-6 . 3 pages. Jan 10, 2005. Order No.: RS21725 .

IRS REFORM: INNOCENT SPOUSE RULE . 2 pages. Jul 02, 1998. Order No.: 97-1020 .

IRS RESTRUCTURING AND TAX LAW COMPLIANCE . 14 pages. Sep 05, 2000. Order No.: RL30536 .

IRS RESTRUCTURING BILL: LIST OF REVENUE NEUTRAL PROVISIONS . 5 pages. Apr 21, 1998. Order No.: 98-390 .

IRS: STATUS OF RESTRUCTURING AND REFORM AT THE OPENING OF THE 107TH CONGRESS . 13 pages. Mar 22, 2001. Order No.: RL30899 .

ISSUES IN TAX POLICY: A CHECKLIST OF CRS PRODUCTS . 4 pages. Feb 24, 1999. Order No.: CL40015 .

JOB CREATION AND WAGE ENHANCEMENT ACT: TAX PROVISIONS . 7 pages. Apr 06, 1995. Order No.: IB95059 .

JOBS AND GROWTH TAX RELIEF RECONCILIATION ACT: PROVISIONS EXPIRING IN 2004 . 5 pages. Jul 15, 2004. Order No.: RS21708 .

KATRINA EMERGENCY TAX RELIEF ACT OF 2005 . 6 pages. Oct 24, 2005. Order No.: RS22269 .

LEGAL ANALYSIS OF THE CONSERVATION EASEMENT TAX CREDIT IN THE SENATE VERSION OF H.R. 2419 (THE 2007 FARM BILL) . 10 pages. Jan 24, 2008. Order No.: RL34338 .

LEGAL ANALYSIS OF THE TRANSACTIONS FEE PROPOSAL . 5 pages. Sep 26, 2003. Order No.: M-092603 .

LESSER-KNOWN TAX PROVISIONS IN H.R. 5970 (ESTATE TAX AND EXTENSION OF TAX RELIEF ACT OF 2006) . 6 pages. Aug 03, 2006. Order No.: RS22488 .

LIBERTY ZONE TAX BENEFITS . 2 pages. Oct 31, 2002. Order No.: M-103102 .

LIFE/NON-LIFE CONSOLIDATED RETURNS: A PROPOSAL TO ALLOW A PROPERTY/CASUALTY INSURER'S TAX LOSS TO BE OFFSET IN FULL AGAINST AN AFFILIATED LIFE INSURER'S TAXABLE INCOME . 7 pages. Jun 20, 2000. Order No.: RL30586 .

LIKE-KIND EXCHANGES: CURRENT TAX TREATMENT AND PROPOSED REFORMS . 3 pages. Aug 12, 1997. Order No.: 97-603 .

LIMITING THE EXCLUSION FOR EMPLOYER-PROVIDED HEALTH INSURANCE: BACKGROUND AND ISSUES . 10 pages. Jul 29, 2009. Order No.: R40673 .

LIST OF TEMPORARY TAX PROVISIONS: "EXTENDERS" EXPIRING IN 2005 . 4 pages. Apr 19, 2005. Order No.: RS22117 .

LIST OF TEMPORARY TAX PROVISIONS: EXTENDERS EXPIRING IN 2004 . 6 pages. Apr 28, 2004. Order No.: RS21830 .

LIST OF TEMPORARY TAX PROVISIONS: EXTENDERS THAT EXPIRED IN 2003 . 2 pages. Apr 28, 2004. Order No.: RS21829 .

LUXURY EXCISE TAX ON PASSENGER VEHICLES . 4 pages. Mar 07, 2002. Order No.: RS20314 .

MACROECONOMIC EFFECTS OF DEFICIT REDUCTION: ARE SPENDING CUTS LESS PAINFUL THAN ENERGY TAXES? . 7 pages. Jun 16, 1993. Order No.: 93-589 .

MAJOR TAX ISSUES IN THE 104TH CONGRESS: A SUMMARY . 14 pages. Oct 31, 1996. Order No.: IB95053 .

MAJOR TAX ISSUES IN THE 105TH CONGRESS: A SUMMARY . 17 pages. Oct 22, 1998. Order No.: IB98021 .

MAJOR TAX ISSUES IN THE 105TH CONGRESS: A SUMMARY; ISSUE BRIEF . 14 pages. Jan 09, 1998. Order No.: IB96040 .

MAJOR TAX ISSUES IN THE 106TH CONGRESS: A CHECKLIST OF CRS PRODUCTS . 3 pages. Dec 23, 1998. Order No.: 98-1008 .

MAJOR TAX ISSUES IN THE 106TH CONGRESS: A RETROSPECTIVE SUMMARY . 17 pages. Feb 13, 2001. Order No.: RL30851 .

MAJOR TAX ISSUES IN THE 106TH CONGRESS: A SUMMARY . 15 pages. Dec 01, 2000. Order No.: IB10013 .

MAJOR TAX ISSUES IN THE 107TH CONGRESS . 14 pages. Jan 28, 2003. Order No.: IB10068 .

MAJOR TAX ISSUES IN THE 108TH CONGRESS . 14 pages. Dec 02, 2004. Order No.: IB10110 .

MAJOR TAX ISSUES IN THE 109TH CONGRESS . 25 pages. Dec 14, 2006. Order No.: RL32719 .

MAJOR TAX ISSUES IN THE 110TH CONGRESS . 33 pages. Sep 03, 2008. Order No.: RL33768 .

MAJOR TAX ISSUES IN THE 111TH CONGRESS . 36 pages. Aug 06, 2010. Order No.: R40004 .

MANDATORY INCOME TAX WITHHOLDING FROM PENSION DISTRIBUTIONS . 5 pages. Dec 08, 1995. Order No.: 95-1181 .

MANDATORY INCOME TAX WITHHOLDING FROM PENSION DISTRIBUTIONS . 5 pages. Jun 15, 1993. Order No.: 93-120 .

MARGINAL TAX RATES: WHAT ARE THEY? HOW SIGNIFICANT ARE THEY? . 26 pages. Jan 15, 1993. Order No.: 93-64 .

MARRIAGE PENALTY LEGISLATION: A COMPARISON OF ALTERNATIVE PROPOSALS . 12 pages. Jun 08, 2001. Order No.: RL30963 .

MARRIAGE PENALTY TAX RELIEF: THE GRAMM AMENDMENT . 2 pages. Jun 05, 1998. Order No.: 98-522 .

MARRIAGE TAX PENALITIES: LEGISLATIVE PROPOSALS IN THE 106TH CONGRESS . 6 pages. Aug 12, 1999. Order No.: 98-679 .

MARRIAGE TAX PENALTIES AFTER THE OMNIBUS BUDGET RECONCILIATION ACT OF 1993 . 6 pages. Nov 19, 1993. Order No.: 93-1000 .

MARRIAGE TAX PENALTIES AND BONUSES . pages. Sep 30, 2004. Order No.: EBTXR21 .

MARRIAGE TAX PENALTIES AND BONUSES UNDER THE FEDERAL INCOME TAX . 6 pages. May 07, 1993. Order No.: 93-475 .

MARRIAGE TAX PENALTIES: LEGISLATIVE PROPOSALS IN THE 106TH CONGRESS . 7 pages. Jul 14, 2000. Order No.: RL30420 .

MARRIAGE TAX PENALTY RELIEF PROVISIONS OF THE ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 . 5 pages. Jan 30, 2003. Order No.: RS21000 .

MEDICAID PROVIDER TAXES . 7 pages. Mar 04, 2009. Order No.: RS22843 .

MEDICAL EXPENSE DEDUCTION: HISTORY AND RATIONALE FOR PAST CHANGES . 14 pages. Feb 06, 2001. Order No.: RL30833 .

MEDICAL SAVINGS ACCOUNTS . 11 pages. Jul 21, 1994. Order No.: 94-597 .

MEDICAL SAVINGS ACCOUNTS: LEGISLATION IN THE 104TH CONGRESS . 5 pages. May 23, 1995. Order No.: 95-638 .

MILITARY FAMILY TAX RELIEF ACT OF 2003 . 4 pages. Nov 28, 2003. Order No.: RS21683 .

MINIMUM DISTRIBUTION REQUIREMENTS FOR FOUNDATIONS: PROPOSAL TO DISALLOW ADMINISTRATIVE COSTS . 4 pages. Apr 29, 2005. Order No.: RS21603 .

MISSING CHILDREN TAX FAIRNESS ACT OF 2000: A FACT SHEET . 2 pages. Dec 29, 2000. Order No.: RS20685 .

MODIFYING THE ALTERNATIVE MINIMUM TAX (AMT): REVENUE COSTS AND POTENTIAL REVENUE OFFSETS . 20 pages. Mar 18, 2008. Order No.: RL33899 .

NET OPERATING LOSSES: PROPOSED EXTENSION OF CARRYBACK PERIOD . 10 pages. Nov 13, 2009. Order No.: RL34535 .

NEW MARKETS TAX CREDIT: AN INTRODUCTION . 7 pages. Mar 16, 2010. Order No.: RL34402 .

NON-TAX BENEFITS PROVIDED TO ORGANIZATIONS DESCRIPTED IN IRC SECTION 501(C)(3) . 52 pages. Feb 16, 2005. Order No.: M-021605 .

NUMBER OF FEDERAL INDIVIDUAI INCOME TAXPAYERS: FACT SHEET . 2 pages. Apr 10, 1997. Order No.: 97-438 .

NUMBER OF FEDERAL INDIVIDUAL INCOME TAXPAYERS: FACT SHEET . 2 pages. Jul 07, 1998. Order No.: 98-591 .

NUMBER OF FEDERAL INDIVIDUAL INCOME TAXPAYERS: FACT SHEET . 2 pages. Aug 06, 2004. Order No.: RS20322 .

NUMBER OF FEDERAL INDIVIDUAL INCOME TAXPAYERS: FACT SHEET . 2 pages. Nov 03, 1995. Order No.: 95-1091 .

OFFSHORE TAX ISSUES . 4 pages. Sep 26, 2007. Order No.: T-092607 .

OIL AND GAS TAX SUBSIDIES: CURRENT STATUS AND ANALYSIS . 21 pages. Feb 27, 2007. Order No.: RL33763 .

OIL INDUSTRY FINANCIAL PERFORMANCE AND THE WINDFALL PROFITS TAX . 21 pages. Sep 30, 2008. Order No.: RL34689 .

OIL INDUSTRY TAX ISSUES IN THE FISCAL YEAR 2010 BUDGET PROPOSAL . 8 pages. Jul 30, 2009. Order No.: R40715 .

OIL INDUSTRY TAX ISSUES IN THE FISCAL YEAR 2011 BUDGET PROPOSAL . 7 pages. Mar 24, 2010. Order No.: R41139 .

OVERVIEW OF THE 2004 CORPORATE TAX PROPOSALS: REVENUE EFFECTS . 6 pages. Dec 20, 2004. Order No.: RS21885 .

OVERVIEW OF THE FEDERAL TAX SYSTEM . 24 pages. Oct 30, 2009. Order No.: RL32808 .

PASSTHROUGH ORGANIZATIONS NOT TAXES AS CORPORATIONS . 14 pages. Aug 20, 2002. Order No.: RL31538 .

PATENTS ON TAX STRATEGIES: ISSUES IN INTELLECTUAL PROPERTY AND INNOVATION . 17 pages. Jan 06, 2010. Order No.: RL34221 .

PERMANENT TAX RELIEF PROVISIONS FOR DISASTER VICTIMS AS PRESENTED IN THE INTERNAL REVENUE CODE . 7 pages. Feb 02, 2009. Order No.: RL33642 .

PERSONAL EXEMPTION PHASEOUT (PEP) AND LIMITATION ON ITEMIZED DEDUCTIONS (PEASE) . 12 pages. Apr 14, 2009. Order No.: R40508 .

PERSONNEL MANAGEMENT FLEXIBILITY FOR THE INTERNAL REVENUE SERVICE: P.L. 105-206 . 34 pages. Jul 24, 1998. Order No.: 98-4 .

PILT (PAYMENTS IN LIEU OF TAXES): SOMEWHAT SIMPLIFIED . 14 pages. Dec 19, 2008. Order No.: RL31392 .

PILT (PAYMENTS IN LIEU OF TAXES): SOMEWHAT SIMPLIFIED . 10 pages. Jun 24, 1998. Order No.: 98-574 .

POLICY OPTIONS FOR U.S. EXPORT TAXATION . 6 pages. Sep 21, 2006. Order No.: RS21143 .

POLITICAL ORGANIZATIONS UNDER SECTION 527 OF THE INTERNAL REVENUE CODE . 6 pages. Jan 28, 2008. Order No.: RS21716 .

POSSIBLE FEDERAL TAX REVENUES FROM OIL DEVELOPMENT AT ANWR . 6 pages. Apr 27, 2006. Order No.: M-042706 .

POTENTIAL POSITIVE ECONOMIC EFFECTS OF TRANSACTIONS FEE . 2 pages. Feb 02, 2003. Order No.: M-020203 .

POTENTIAL POSITIVE ECONOMIC EFFECTS OF TRANSACTIONS FEE . 2 pages. Feb 03, 2004. Order No.: M-020304-B .

PREMIUM CONVERSION OF HEALTH INSURANCE . 7 pages. Feb 02, 2010. Order No.: R40729 .

PRESIDENT BUSH'S TAX PROPOSAL: A BRIEF OVERVIEW . 6 pages. Jun 21, 2001. Order No.: RS20819 .

PRESIDENT BUSHS 2003 TAX CUT PROPOSAL: A BRIEF OVERVIEW . 6 pages. May 12, 2003. Order No.: RS21420 .

PRESIDENT CLINTON'S FY1997 CAPITAL GAINS TAX PROPOSALS AFFECTING STOCK TRANSACTIONS . 5 pages. Apr 08, 1996. Order No.: 96-316 .

PRESIDENT CLINTON'S IT1998 CAPITAL GAINS TAX PROPOSALS AFFECTING STOCK TRANSACTIONS: AN ECONOMIC PERSPECTIVE . 5 pages. Apr 15, 1997. Order No.: 97-452 .

PRESIDENT'S TAX REFORM PROPOSAL FOR TREATMENT OF SHORT TERM RESIDENTIAL RENTALS . 5 pages. Apr 13, 1999. Order No.: RS20155 .

PRO-CON ASSESSMENT OF H.R. 7053, THE WORLD PEACE TAX FUND ACT . 8 pages. Mar 26, 1974. Order No.: M-032674 .

PROGRESSIVITY IN INCOME TAXATION: A PRO-CON DISCUSSION . 26 pages. Dec 28, 1976. Order No.: IP0212 .

PROPOSED FEDERAL INCOME TAX EXCLUSION FOR CIVILIANS SERVING IN COMBAT ZONES . 13 pages. Jan 10, 2008. Order No.: RL33230 .

PROPOSED SAVINGS ACCOUNTS: ECONOMIC AND BUDGETARY EFFECTS . 23 pages. Mar 07, 2007. Order No.: RL32228 .

PROVISIONS IN THE PENSION PROTECTION ACT AFFECTING TAX-EXEMPT ORGANIZATIONS . 6 pages. Sep 11, 2006. Order No.: RS22503 .

PUBLIC PURPOSE OF SPORTS STADIUMS FOR PURPOSES OF THE PRIVATE ACTIVITY BOND SECURITY TEST . 4 pages. Mar 29, 2007. Order No.: M-032907 .

QUALIFIED CHARITABLE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT ACCOUNTS: A FACT SHEET . 2 pages. Jul 29, 2010. Order No.: RS22766 .

REAL ESTATE INVESTMENT TRUSTS: TIGHTER CONTROLS PROPOSED FOR TAX-FAVORED REITS . 6 pages. Apr 10, 1998. Order No.: 98-362 .

RECENT HOUSE LEGISLATION EXTENDING SELECTED PROVISIONS OF THE 2001 AND 2003 TAX CUTS . 6 pages. Sep 17, 2004. Order No.: RS21863 .

RECENT TAX CHANGES AFFECTING INSTALLMENT SALES . 5 pages. Jan 15, 2002. Order No.: RS20432 .

RECENT TRENDS IN THE FEDERAL TAX BURDEN . 2 pages. Mar 27, 2000. Order No.: RS20059 .

REDISTRIBUTION EFFECTS OF FEDERAL TAXES AND SELECTED TAX PROVISIONS . 12 pages. Jun 25, 2009. Order No.: R40671 .

REDUCTION IN PENSION COMPENSATION CAP . 4 pages. Sep 15, 1993. Order No.: 93-809 .

REFORM OF U.S. INTERNATIONAL TAXATION: ALTERNATIVES . 23 pages. Jun 09, 2008. Order No.: RL34115 .

RELIGIOUS OBJECTIONS TO USE OF SOCIAL SECURITY NUMBERS ON TAX RETURNS . 6 pages. Sep 14, 2000. Order No.: RS20066 .

RENEWABLE ENERGY AND ENERGY EFFICIENCY TAX INCENTIVE RESOURCES . 6 pages. Mar 23, 2009. Order No.: R40455 .

RENEWABLE ENERGY POLICY: TAX CREDIT, BUDGET, AND REGULATORY ISSUES . 32 pages. Jul 28, 2006. Order No.: RL33588 .

RENEWAL COMMUNITIES AND NEW MARKETS INITIATIVES: BACKGROUND, OVERVIEW, AND ISSUES . 8 pages. Jun 05, 2001. Order No.: RL30597 .

REPEAL OF INDIVIDUAL INCOME TAX INDEXATION: THE REVENUE AND DISTRIBUTIONAL EFFECTS . 9 pages. Sep 23, 1994. Order No.: 94-756 .

RESEARCH AND EXPERIMENTATION TAX CREDIT: CURRENT STATUS AND SELECTED ISSUES FOR CONGRESS . 31 pages. Feb 05, 2010. Order No.: RL31181 .

RESEARCH AND EXPERIMENTATION TAX CREDITS: WHO GOT HOW MUCH? EVALUATING POSSIBLE CHANGES . 18 pages. Jun 04, 1996. Order No.: 96-505 .

RESTRUCTURING OF THE IRS: WHERE DOES IT STAND? . 6 pages. Jun 02, 1999. Order No.: RS20212 .

RESTRUCTURING THE INTERNAL REVENUE SERVICE IN THE 105TH CONGRESS: P.L. 105-206 . 5 pages. Aug 25, 1998. Order No.: 97-984 .

RESTRUCTURING THE INTERNAL REVENUE SERVICE IN THE 105TH CONGRESS: PROPOSED LEGISLATION . 6 pages. Oct 24, 1997. Order No.: 97-478 .

RETROACTIVE TAXATION OF EXECUTIVE BONUSES: CONSTITUTIONALITY OF H.R. 1586 AND S. 651 . 18 pages. Mar 25, 2009. Order No.: R40466 .

REVENUE EFFECTS OF EXTENDING EXPIRING TAX PROVISIONS . 2 pages. Jul 13, 2004. Order No.: EBTXR93 .

REVENUE ESTIMATES FOR PROPOSED TAX REFORM . 3 pages. Feb 19, 2010. Order No.: M-021910 .

REVENUE FEEDBACK FROM THE 2001-2004 TAX CUTS . 18 pages. Sep 27, 2006. Order No.: RL33672 .

REVENUE PROVISIONS OF THE RECONCILIATION BILL . 13 pages. Feb 01, 1996. Order No.: IB95113 .

REVENUE-RAISING TAX PROPOSALS IN THE PRESIDENT'S FISCAL YEAR 2000 BUDGET . 26 pages. Mar 30, 1999. Order No.: RL30118 .

REXECUTIVE PAY: TAX TREATMENT OF LONG-TERM INCENTIVES . 19 pages. Nov 24, 1992. Order No.: 92-975 .

SAVING FOR COLLEGE THROUGH QUALIFIED TUITION (SECTION 529) PROGRAMS . 11 pages. Jan 28, 2010. Order No.: RL31214 .

SCORING THE DISTRIBUTIONAL EFFECTS OF CHANGES IN THE TAX TREATMENT OF CAPITAL GAINS INCOME . 3 pages. Nov 21, 1995. Order No.: 95-1134 .

SECTION 401(K) RETIREMENT PLANS: A FACT SHEET . 2 pages. May 23, 1994. Order No.: 94-439 .

SECTION 402 OF H.R. 5970, THE ESTATE TAX AND EXTENSION OF TAX RELIEF ACT OF 2006 . 2 pages. Aug 02, 2006. Order No.: M-080206 .

SECTION 403(B) TAX-DEFERRED ANNUITY PLANS: A FACT SHEET . 2 pages. Aug 19, 2002. Order No.: 96-93 .

SELECTED INTERNATIONAL DEPRECIATION RATES BY ASSET AND COUNTRY . 9 pages. Apr 30, 2007. Order No.: RL33854 .

SELECTED TAX LAW CHANGES EFFECTIVE JANUARY 1, 2002 . 5 pages. Jan 04, 2002. Order No.: RS21101 .

SENIOR CITIZENS EQUITY ACT: TAX PROVISIONS . 7 pages. Apr 06, 1995. Order No.: IB95046 .

SHORT-RUN MACROECONOMIC EFFECTS OF FUNDAMENTAL TAX REFORM . 21 pages. Oct 30, 1998. Order No.: 98-901 .

SHOULD CREDIT UNIONS BE TAXED? . 17 pages. May 07, 2010. Order No.: 97-548 .

SHOULD THE FEDERAL TAX EXEMPTION FOR CHILDREN BE RAISED? . 15 pages. Aug 10, 1993. Order No.: 93-763 .

SIDE-BY-SIDE COMPARISON OF ENERGY TAX BILLS IN THE HOUSE (H.R. 6049) AND SENATE (S. 3478) . 30 pages. Sep 16, 2008. Order No.: RL34669 .

SIDE-BY-SIDE COMPARISON OF ENERGY TAX PROVISIONS OF H.R. 6899 AND S. 3478 . 26 pages. Sep 18, 2008. Order No.: RL34674 .

SMALL BUSINESS EXPENSING ALLOWANCE: CURRENT STATUS, LEGISLATIVE PROPOSALS, AND ECONOMIC EFFECTS . 14 pages. Mar 08, 2010. Order No.: RL31852 .

SMALL BUSINESS TAX BENEFITS AND THE AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009 . 27 pages. Jul 27, 2009. Order No.: R40728 .

SMALL BUSINESS TAX BENEFITS: OVERVIEW OF CURRENT LAW AND ECONOMIC JUSTIFICATION . 31 pages. Apr 19, 2010. Order No.: RL32254 .

SMALL BUSINESS TAX PREFERENCES: LEGISLATIVE PROPOSALS IN THE 110TH CONGRESS . 18 pages. Jun 07, 2007. Order No.: RL32275 .

SMALL BUSINESS TAX RELIEF: PROPOSALS IN THE 108TH CONGRESS AND THEIR ECONOMIC JUSTIFICATION . 21 pages. May 09, 2003. Order No.: RL31052 .

SMALL BUSINESS TAX SUBSIDY PROPOSALS . 18 pages. Mar 15, 1993. Order No.: 93-316 .

SOCIAL SECURITY AND MEDICARE TAXES AND PREMIUMS: FACT SHEET . 2 pages. Jan 13, 2004. Order No.: 94-28 .

SOCIAL SECURITY: CALCULATION AND HISTORY OF TAXING BENEFITS . 15 pages. Jan 15, 2010. Order No.: RL32552 .

SOCIAL SECURITY: DETERMINING THE TAXABLE PORTION OF SOCIAL SECURITY BENEFITS . 3 pages. Jul 12, 2004. Order No.: EBSSC23 .

SOCIAL SECURITY: ELIMINATING THE TAXABLE EARNINGS BASE . 6 pages. Apr 21, 1993. Order No.: 93-433 .

SOCIAL SECURITY: PROPOSED CHANGES TO THE EARNINGS TEST . 6 pages. Mar 10, 2005. Order No.: 98-789 .

SOCIAL SECURITY: RAISING OR ELIMINATING THE TAXABLE EARNINGS BASE . 6 pages. Jan 20, 2004. Order No.: 97-116 .

SOCIAL SECURITY: RAISING OR ELIMINATING THE TAXABLE EARNINGS BASE . 23 pages. Feb 17, 2010. Order No.: RL32896 .

SOCIAL SECURITY: TAXATION OF BENEFITS . 14 pages. Oct 30, 2003. Order No.: RL30581 .

SOME ECONOMIC ISSUES ASSOCIATED WITH THE CURRENT TAX CUT DEBATE . 6 pages. Jan 25, 1995. Order No.: 95-194 .

SOURCE TAXES: CONGRESS PROHIBITS STATE TAXATION OF NONRESIDENT PENSION INCOME . 6 pages. Feb 23, 1996. Order No.: 96-167 .

SOURCES OF TAX DATA ON THE WEB . 1 pages. Feb 13, 2004. Order No.: EBTXR8 .

SPECIAL PROVISIONS FOR RELIGION IN THE TAX CODE . 4 pages. Sep 01, 1999. Order No.: RS20324 .

SPECIAL STATUS OF CONSCIENTIOUS OBJECTION TO WAR AND LEGAL DISTINCTIONS BETWEEN CONSCIENTIOUS OBJECTION TO WAR AND OTHER FORMS OF OBJECTION . 10 pages. Apr 07, 1979. Order No.: M-040779 .

SPECIAL TAX RULES FOR MEMBERS OF CONGRESS . 36 pages. Mar 20, 1995. Order No.: 95-501 .

SPECIAL TAX RULES FOR MEMBERS OF CONGRESS . 26 pages. Dec 28, 1992. Order No.: 93-18 .

STANDARD DEDUCTION AND PERSONAL/DEPENDENCY AMOUNTS FOR CHILDREN 14 AND OVER OR STUDENTS . 5 pages. Oct 02, 1997. Order No.: 97-269 .

STANDARD DEDUCTION AND PERSONAL/DEPENDENCY AMOUNTS FOR CHILDREN 14 & OVER OR STUDENTS . 5 pages. Oct 13, 1995. Order No.: 95-1040 .

STANDARD DEDUCTION AND PERSONAL/DEPENDENCY AMOUNTS FOR CHILDREN AGE 14 AND OVER OR STUDENTS . 6 pages. Jun 28, 2006. Order No.: RS20072 .

STATE AND LOCAL AND USE TAXES AND INTERNET COMMERCE . 13 pages. Jan 28, 2005. Order No.: RL31252 .

STATE AND LOCAL SALES DEDUCTIBILITY: LEGISLATION IN THE 108TH CONGRESS . 13 pages. Oct 28, 2004. Order No.: RL32455 .

STATE AND LOCAL TAXES AND THE FEDERAL ALTERNATIVE MINIMUM TAX . 13 pages. Sep 11, 2008. Order No.: RL32942 .

STATE AND LOCAL TAXES AND THE STREAMLINED SALES AND USE TAX AGREEMENT . 15 pages. Sep 16, 2008. Order No.: RL34211 .

STATE CORPORATE INCOME TAXES: A DESCRIPTION AND ANALYSIS . 16 pages. Jun 23, 2008. Order No.: RL32297 .

STATE ENTERPRISE ZONES AND ECONOMIC REDEVELOPMENT: IMPLICATIONS FOR THE FEDERAL PROGRAM . 19 pages. Oct 10, 1989. Order No.: 89-564 .

STATE ESTATE AND GIFT TAX REVENUE . 5 pages. Jan 01, 2010. Order No.: RS20853 .

STATE INCOME TAXATION OF MILITARY PERSONNEL AND UNITED STATES CITIZENS RESIDING OUTSIDE OF THE UNITED STATES . 49 pages. Jul 31, 1993. Order No.: 93-726 .

STATE INCOME TAXATION OF MILITARY PERSONNEL AND UNITED STATES CITIZENS RESIDING OUTSIDE OF THE UNITED STATES . 50 pages. Jul 24, 2003. Order No.: 95-895 .

STATE INVESTMENT TAX CREDITS, THE COMMERCE CLAUSE, AND CUNO V. DAIMLERCHRYSLER . 6 pages. Jul 25, 2006. Order No.: RS22186 .

STATE LEGISLATORS' AWAY-FROM-HOME EXPENSES . 4 pages. Feb 01, 1996. Order No.: 96-102 .

STATE SALES TAXATION OF INTERNET TRANSACTIONS . 4 pages. Jan 10, 2001. Order No.: RS20577 .

STATE SALES TAXATION OF INTERNET TRANSACTIONS . 6 pages. Jan 11, 2005. Order No.: RS21537 .

STATE TAX STRUCTURES: TAX BASES . 5 pages. Sep 08, 1994. Order No.: 94-713 .

STATE TAXATION OF NONRESIDENTS' RETIREMENT INCOME . 30 pages. Dec 21, 1992. Order No.: 92-970 .

STATE TAXATION OF TOBACCO PRODUCTS . 36 pages. May 13, 1998. Order No.: 98-530 .

STATE UNEMPLOYMENT TAXES AND SUTA DUMPING . 6 pages. May 27, 2005. Order No.: RS22069 .

STATUTORY INDIVIDUAL INCOME TAX RATES AND OTHER ELEMENTS OF THE TAX SYSTEM: 1988 THROUGH 2010 . 39 pages. Mar 25, 2010. Order No.: RL34498 .

STEEL COSTS AND THE BTU TAX . 10 pages. Jul 19, 1993. Order No.: 93-666 .

STEP-UP VS. CARRYOVER BASIS FOR CAPITAL GAINS: IMPLICATIONS FOR ESTATE TAX REPEAL . 14 pages. Apr 20, 2001. Order No.: RL30875 .

STUDENT PERSONAL/DEPENDENCY EXEMPTION AND STANDARD DEDUCTION . 4 pages. Sep 08, 1993. Order No.: 93-791 .

SUMMARY OF JOINT COMMITTEE ON TAXATION'S STAFF PROPOSALS RELATING TO CHARITABLE CONTRIBUTIONS . 4 pages. Jul 29, 2005. Order No.: RS22213 .

SUPER-MAJORITY VOTING REQUIREMENT FOR TAX INCREASES: A PROPOSED CONSTITUTIONAL AMENDMENT . 2 pages. Apr 11, 1997. Order No.: 96-322 .

SUPER-MAJORITY VOTING REQUIREMENT FOR TAX INCREASES: AN OVERVIEW OF PROPOSALS FOR A CONSTITUTIONAL AMENDMENT . 5 pages. Apr 23, 2003. Order No.: 98-351 .

SUSPENDING THE GAS TAX: ANALYSIS OF S. 2285 . 8 pages. Apr 07, 2000. Order No.: RL30497 .

TARGETED JOBS TAX CREDIT, 1978-1994 . 21 pages. Sep 19, 1995. Order No.: 95-981 .

TARGETED JOBS TAX CREDIT: YOUTH APPRENTICES AS AN ELIGIBLE GROUP . 6 pages. Jun 09, 1993. Order No.: 93-562 .

TAX "PROTESTORS" (NONFILERS) . 1 pages. Aug 05, 2003. Order No.: BTX-4006 .

TAX ACTIVITY IN THE 106TH CONGRESS . 13 pages. Feb 27, 2001. Order No.: RL30801 .

TAX ACTIVITY IN THE 108TH CONGRESS: AN OVERVIEW . 6 pages. Jan 03, 2005. Order No.: RS21386 .

TAX ACTS OF THE 102ND CONGRESS: BRIEF SUMMARIES . 6 pages. Jun 07, 1996. Order No.: 96-527 .

TAX ACTS OF THE 103RD CONGRESS: BRIEF SUMMARIES . 6 pages. May 16, 1996. Order No.: 96-430 .

TAX ACTS OF THE 104TH CONGRESS: BRIEF SUMMARIES . 4 pages. May 20, 1996. Order No.: 96-448 .

TAX AMNESTY . 1 pages. Aug 19, 2003. Order No.: BTX-4010 .

TAX ASPECTS OF CLINTON'S HEALTH CARE PLAN: THE CLASSIFICATION OF WORKERS AS INDEPENDENT CONTRACTORS OR EMPLOYEES . 12 pages. Feb 07, 1994. Order No.: 94-87 .

TAX ASPECTS OF HEALTH CARE REFORM: THE TAX TREATMENT OF HEALTH CARE PROVIDERS . 23 pages. Apr 25, 1994. Order No.: 94-369 .

TAX BASIS - WHAT IS IT? WHY IS IT IMPORTANT? . 6 pages. Jun 09, 2008. Order No.: RS22893 .

TAX BASIS: WHAT IS IT? WHY IS IT IMPORTANT? . 7 pages. Nov 25, 2008. Order No.: RL34662 .

TAX BENEFITS ENACTED IN THE 108TH CONGRESS FOR MILITARY PERSONNEL . 6 pages. Nov 17, 2004. Order No.: rs21976 .

TAX BENEFITS FOR EDUCATION . 3 pages. Dec 02, 2003. Order No.: BTX-4020 .

TAX BENEFITS FOR EDUCATION . 3 pages. Oct 14, 2004. Order No.: EBTXR65 .

TAX BENEFITS FOR EDUCATION IN THE TAXPAYER RELIEF ACT OF 1997: NEW LEGISLATIVE DEVELOPMENTS . 10 pages. Jul 30, 2001. Order No.: 97-915 .

TAX BENEFITS FOR EXPORTERS: FOREIGN SALES CORPORATIONS (FSCS) AND THE EXTRATERRITORIAL INCOME (ETI) BENEFIT . 6 pages. Nov 03, 2004. Order No.: EBTXR72 .

TAX BENEFITS FOR EXPORTERS: FOREIGN SALES CORPORATIONS (FSCS) AND THE EXTRATERRITORIAL INCOME (ETI) BENEFIT . 5 pages. Nov 06, 2003. Order No.: BTX-4005 .

TAX BENEFITS FOR EXPORTERS: THE FOREIGN SALES CORPORATION (FSC) AND THE EXTRATERRITORIAL INCOME (ETI) BENEFITS . 6 pages. Nov 03, 2004. Order No.: EBTRA103 .

TAX BENEFITS FOR FAMILIES: ADOPTION . 13 pages. Apr 21, 2010. Order No.: RL33633 .

TAX BENEFITS FOR FAMILIES: CHANGES IN THE DEFINITION OF A CHILD . 5 pages. Mar 10, 2006. Order No.: RS22016 .

TAX BENEFITS FOR FAMILIES: RECENT CHANGES FOR THE HEAD OF HOUSEHOLD FILING STATUS . 6 pages. Oct 17, 2006. Order No.: RS22520 .

TAX BENEFITS FOR HEALTH INSURANCE . 2 pages. Sep 15, 2004. Order No.: EBTXR64 .

TAX BENEFITS FOR HEALTH INSURANCE AND EXPENSES: CURRENT LEGISLATION . 15 pages. Feb 06, 2006. Order No.: IB98037 .

TAX BENEFITS FOR HEALTH INSURANCE AND EXPENSES: OVERVIEW OF CURRENT LAW AND LEGISLATION . 26 pages. Feb 03, 2010. Order No.: RL33505 .

TAX BENEFITS FOR LONG-TERM CARE . 1 pages. Aug 20, 2003. Order No.: BTX-4021 .

TAX BENEFITS FOR MILITARY PERSONNEL . 4 pages. Nov 08, 2004. Order No.: EBTXR92 .

TAX CHANGES AFFECTING AGRICULTURE . 3 pages. Sep 02, 2003. Order No.: BA-7003 .

TAX CODE TERMINATION ACT: A FACT SHEET . 2 pages. Aug 12, 1998. Order No.: 98-548 .

TAX CREDIT BONDS: A BRIEF EXPLANATION . 6 pages. Jun 09, 2008. Order No.: RS20606 .

TAX CREDIT BONDS: A BRIEF EXPLANATION . 8 pages. Aug 20, 2008. Order No.: RL34629 .

TAX CREDIT BONDS: OVERVIEW AND ANALYSIS . 13 pages. Jul 29, 2010. Order No.: R40523 .

TAX CREDITS FOR HYBRID VEHICLES . 6 pages. Feb 07, 2008. Order No.: RS22558 .

TAX CREDITS FOR INDIVIDUAL DEVELOPMENT ACCOUNTS . 3 pages. Feb 08, 2006. Order No.: RS21813 .

TAX CUTS AND ECONOMIC STIMULUS: HOW EFFECTIVE ARE THE ALTERNATIVES? . 6 pages. Jan 29, 2009. Order No.: RS21126 .

TAX CUTS AND REBATES FOR ECONOMIC STIMULUS: THE HISTORICAL RECORD . 11 pages. Jan 02, 1992. Order No.: 92-20 .

TAX CUTS FOR SHORT-RUN ECONOMIC STIMULUS: RECENT EXPERIENCES . 6 pages. Jan 29, 2009. Order No.: RS22790 .

TAX CUTS ON REPATRIATION EARNINGS AS ECONOMIC STIMULUS: AN ECONOMIC ANALYSIS . 8 pages. Mar 04, 2010. Order No.: R40178 .

TAX CUTS, SPENDING, AND THE ECONOMY . 2 pages. Dec 03, 2003. Order No.: BTX-4012 .

TAX CUTS, SPENDING, AND THE ECONOMY . 2 pages. Jul 06, 2004. Order No.: EBTXR6 .

TAX CUTS, THE BUSINESS CYCLE, AND ECONOMIC GROWTH: A MACROECONOMIC ANALYSIS . 15 pages. Jan 16, 2003. Order No.: RL30839 .

TAX DEDUCTIBILITY AND THE PROPOSED TOBACCO SETTLEMENT . 5 pages. Mar 13, 1998. Order No.: 98-84 .

TAX DEDUCTIBILITY OF BUSINESS EXPENSES: THE INDOPCO DECISION . 4 pages. Apr 11, 2002. Order No.: RS21194 .

TAX DEDUCTIBLE EXPENSES: THE BP CASE . 6 pages. Aug 11, 2010. Order No.: R41365 .

TAX DEDUCTIONS FOR CATASTROPHIC RISK INSURANCE RESERVES: EXPLANATION AND ECONOMIC ANALYSIS . 9 pages. Feb 06, 2009. Order No.: RL33060 .

TAX EXCLUSION OF GAIN FROM SALE OF A PRIMARY RESIDENCE . 5 pages. Oct 06, 1995. Order No.: 95-1022 .

TAX EXEMPTION FOR REPATRIATED FOREIGN EARNINGS: PROPOSALS AND ANALYSIS . 9 pages. Apr 27, 2006. Order No.: RL32125 .

TAX EXPENDITURES . 1 pages. Feb 13, 2004. Order No.: EBTXR10 .

TAX EXPENDITURES AND THE FEDERAL BUDGET . 14 pages. May 26, 2010. Order No.: RL34622 .

TAX EXPENDITURES COMPARED WITH OUTLAYS BY BUDGET FUNCTION: FACT SHEET . 2 pages. Jan 15, 2004. Order No.: RS21710 .

TAX EXPENDITURES: TRENDS AND CRITIQUES . 24 pages. Feb 04, 2008. Order No.: RL33641 .

TAX GAP AND TAX ENFORCEMENT . 19 pages. Nov 10, 2008. Order No.: RL33882 .

TAX GAP, TAX ENFORCEMENT, AND TAX COMPLIANCE PROPOSALS IN THE 111TH CONGRESS . 15 pages. Feb 02, 2010. Order No.: R40219 .

TAX GAP: ADMINISTRATION PROPOSAL TO REQUIRE INFORMATION REPORTING ON MERCHANT PAYMENT CARD REIMBURSEMENTS . 10 pages. Jul 31, 2008. Order No.: RL34464 .

TAX GAP: CONCEPT AND RELATIONSHIP TO ENFORCEMENT . 11 pages. Dec 22, 1994. Order No.: 95-41 .

TAX GAP: CONCEPT AND RELATIONSHIP TO ENFORCEMENT . 5 pages. Oct 20, 1993. Order No.: 93-922 .

TAX GAP: MISCLASSIFICATION OF EMPLOYEES AS INDEPENDENT CONTRACTORS . 13 pages. Jul 06, 2010. Order No.: R40807 .

TAX GAP: PROPOSALS IN THE 110TH CONGRESS TO REQUIRE BROKERS TO REPORT BASIS ON PUBLICLY TRADED SECURITIES . 13 pages. Oct 08, 2008. Order No.: RL34216 .

TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION . 47 pages. Jun 04, 2010. Order No.: R40623 .

TAX IMPLICATIONS OF DIVORCE: TREATMENT OF ALIMONY, CHILD SUPPORT, AND THE CHILDS PERSONAL EXEMPTION . 6 pages. May 30, 2002. Order No.: RS20004 .

TAX IMPLICATIONS OF SILOS, QTES, AND OTHER LEASING TRANSACTIONS WITH TEX-EXEMPT ENTITIES . 17 pages. Nov 30, 2004. Order No.: RL32479 .

TAX INCENTIVES AND RELIEF A CHECKLIST OF CRS PRODUCTS . 2 pages. Feb 20, 1997. Order No.: 96-956 .

TAX INCENTIVES AND TAX RELIEF: A CHECKLIST OF CRS PRODUCTS . 2 pages. Nov 29, 1994. Order No.: 94-932 .

TAX INCENTIVES FOR ALTERNATIVE FUEL AND ADVANCED TECHNOLOGY VEHICLES . 5 pages. Dec 19, 2005. Order No.: RS22351 .

TAX INCENTIVES FOR CHARITY: AN OVERVIEW OF LEGISLATIVE PROPOSALS . 6 pages. Sep 13, 2007. Order No.: RS21144 .

TAX INCENTIVES FOR ELDERLY HOME CARE . 6 pages. Sep 17, 1993. Order No.: 93-805 .

TAX INCENTIVES TO TRAIN OR RETRAIN THE WORK FORCE . 8 pages. Aug 17, 1993. Order No.: 93-739 .

TAX INCENTIVES TO TRAIN OR RETRAIN THE WORK FORCE . 9 pages. Oct 16, 1995. Order No.: 95-1042 .

TAX INCENTIVES TO TRAIN OR RETRAIN THE WORK FORCE . 12 pages. Jul 17, 1996. Order No.: 96-439 .

TAX ISSUES AND THE GULF OF MEXICO OIL SPILL: LEGAL ANALYSIS OF PAYMENTS AND TAX RELIEF POLICY OPTIONS . 15 pages. Jul 15, 2010. Order No.: R41323 .

TAX ISSUES AND UNIVERSITY ENDOWMENTS . 16 pages. Aug 20, 2007. Order No.: M-082007 .

TAX ISSUES IN LITIGATION: TREATMENT OF JUDGMENT AND SETTLEMENT PAYMENTS AND DEDUCTIBILITY OF LEGAL EXPENSES . 9 pages. Apr 21, 2006. Order No.: RL32253 .

TAX ISSUES RELATING TO CHARITABLE CONTRIBUTIONS AND ORGANIZATIONS . 23 pages. Dec 08, 2009. Order No.: RL34608 .

TAX ISSUES: NATIONAL PUBLIC OPINION . 14 pages. May 28, 1998. Order No.: 98-552 .

TAX LEGISLATION IN THE 107TH CONGRESS: AN OVERVIEW . 2 pages. Sep 16, 2002. Order No.: BTX-4026 .

TAX LEGISLATION IN THE 108TH CONGRESS . 2 pages. Feb 04, 2004. Order No.: BTX-4028 .

TAX LEGISLATION IN THE 108TH CONGRESS: AN OVERVIEW . 2 pages. Nov 03, 2004. Order No.: EBTXR78 .

TAX LEGISLATION: PROCEDURAL CONSIDERATIONS AND PROPOSALS FOR CONSTITUTIONAL LIMITATIONS TOGETHER WITH DATA ON MAJOR TAX ACTS . 42 pages. May 01, 2001. Order No.: 97-578 .

TAX LIMITATION PROPOSALS: A BRIEF SUMMARY OF OPTIONS . 5 pages. Apr 29, 1996. Order No.: 96-374 .

TAX LIMITATION PROPOSALS: AN ASSESSMENT OF THE ISSUES AND OPTIONS TOGETHER WITH THE MAJOR TAX ACTS, VOTES, AND REVENUE EFFECTS . 23 pages. Apr 11, 1997. Order No.: 97-372 .

TAX OPTIONS FOR FINANCING HEALTH CARE REFORM . 30 pages. May 27, 2010. Order No.: R40648 .

TAX PAYMENT BY ELECTRONIC FUNDS TRANSFER AND NAFTA . 2 pages. Aug 08, 1996. Order No.: 96-703 .

TAX POLICY IN 1997: THE TAXPAYER RELIEF ACT AND OTHER CURRENT TOPICS: A CHECKLIST OF CRS PRODUCTS . 3 pages. Sep 08, 1997. Order No.: 97-823 .

TAX POLICY OPTIONS AFTER HURRICANE KATRINA . 16 pages. Oct 23, 2006. Order No.: RL33088 .

TAX POLICY: A CHECKLIST OF CRS PRODUCTS . 6 pages. Aug 29, 1995. Order No.: 95-546 .

TAX POLICY: FAMILY TAX ISSUES; A CHECKLIST OF CRS PRODUCTS . 2 pages. Jan 11, 1995. Order No.: 95-125 .

TAX POLICY: SAVING AND INVESTMENT INCENTIVES; A CHECKLIST OF CRS PRODUCTS . 2 pages. Jan 11, 1995. Order No.: 95-120 .

TAX PREFERENCES FOR RESEARCH AND EXPERIMENTATION: ARE CHANGES NEEDED? . 33 pages. Aug 04, 1995. Order No.: 95-871 .

TAX PREFERENCES FOR SPORT UTILITY VEHICLES (SUVS): CURRENT LAW AND LEGISLATIVE INITIATIVES IN THE 109TH CONGRESS . 17 pages. Apr 04, 2006. Order No.: RL32173 .

TAX PROPOSAL FOR IN-HOME CARE OF THE ELDERLY . 9 pages. Nov 28, 1995. Order No.: 95-1149 .

TAX PROPOSAL FOR SHORT TERM RESIDENTIAL RENTALS . 5 pages. Oct 24, 1997. Order No.: 97-963 .

TAX PROPOSALS AT THE OUTSET OF THE 104TH CONGRESS: AN OUTLINE . 5 pages. Jan 05, 1995. Order No.: 95-74 .

TAX PROPOSALS IN PRESIDENT CLINTON'S FY2000 BUDGET PLAN: A BRIEF SUMMARY . 6 pages. Feb 04, 1999. Order No.: RS20044 .

TAX PROPOSALS IN THE PRESIDENT'S FY1996 BUDGET . 11 pages. Jan 23, 1996. Order No.: IB95072 .

TAX PROPOSALS OF THE PRESIDENTIAL CANDIDATES . 6 pages. Jun 26, 2000. Order No.: RS20424 .

TAX PROVISIONS AFFECTING SENIOR CITIZENS . 11 pages. Apr 20, 1995. Order No.: 95-513 .

TAX PROVISIONS IN THE TAX RELIEF AND HEALTH CARE ACT OF 2006 (H.R. 6111) . 6 pages. Dec 14, 2006. Order No.: RS22551 .

TAX PROVISIONS OF THE ECONOMIC STIMULUS PACKAGE . 4 pages. Mar 27, 2008. Order No.: RS22850 .

TAX PROVISIONS OF THE HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT OF 1996 . 4 pages. Sep 11, 1996. Order No.: 96-755 .

TAX PROVISIONS OF THE OMNIBUS BUDGET RECONCILIATION ACT OF 1993: AN OVERVIEW; A CHECKLIST OF CRS PRODUCTS . 2 pages. Sep 22, 1993. Order No.: 93-833 .

TAX PROVISIONS OF THE SMALL BUSINESS JOB PROTECTION ACT OF 1996 (H.R. 3448; P.L. 104-188) . 6 pages. Aug 29, 1996. Order No.: 96-718 .

TAX RATE SCHEDULES FOR 2003 UNDER THE JOBS AND GROWTH TAX RELIEF RECONCILIATION ACT OF 2003 . 2 pages. May 23, 2003. Order No.: BTX-4027 .

TAX RATE SCHEDULES FOR 2004 UNDER THE JOBS AND GROWTH TAX RELIEF RECONCILIATION ACT OF 2003 . 3 pages. Sep 30, 2004. Order No.: EBTXR87 .

TAX REBATE REFUNDABILITY: EFFECTS AND ISSUES . 9 pages. Feb 15, 2008. Order No.: RL34341 .

TAX RECONCILIATION: SCOPE OF THE SENATE'S POWER UNDER THE CONSTITUTION'S ORIGINATION CLAUSE TO AMEND REVENUE LEGISLATION . 8 pages. Dec 21, 2005. Order No.: RL33207 .

TAX REFORM AND DISTRIBUTIONAL ISSUES . 11 pages. Sep 07, 2007. Order No.: RL33285 .

TAX REFORM AND REVENUE OFFSETS: A CHECKLIST OF CRS PRODUCTS . 2 pages. Feb 21, 1997. Order No.: 96-968 .

TAX REFORM AND THE GOAL OF REVENUE NEUTRALITY . 6 pages. Sep 07, 2005. Order No.: RS22242 .

TAX REFORM EFFECTS . 15 pages. May 13, 1987. Order No.: IB87010 .

TAX REFORM PROPOSALS . 21 pages. Aug 03, 2006. Order No.: T-080306 .

TAX REFORM: AN OVERVIEW OF PROPOSALS IN THE 110TH CONGRESS . 17 pages. Nov 17, 2008. Order No.: RL34343 .

TAX REFORM: AN OVERVIEW OF PROPOSALS IN THE 111TH CONGRESS . 15 pages. Mar 19, 2010. Order No.: R40414 .

TAX RETURN CONFIDENTIALITY . 7 pages. Mar 24, 1978. Order No.: IB75039 .

TAX RETURNS OF INDIVIDUALS: STATISTICAL CHART . 2 pages. Apr 13, 1998. Order No.: 98-356 .

TAX RETURNS OF INDIVIDUALS: STATISTICAL CHART 1996 . 2 pages. Feb 26, 1999. Order No.: RS20089 .

TAX RETURNS OF INDIVIDUALS: STATISTICAL CHARTS FOR THE FIVE MOST RECENT YEARS . 6 pages. Dec 12, 2002. Order No.: RS20397 .

TAX REVISIONS - PAST AND FUTURE: A CHECKLIST OF CRS PRODUCTS . 5 pages. Jan 16, 1996. Order No.: 96-53 .

TAX RULES AND RULINGS SPECIFICALLY APPLICABLE TO MEMBERS OF CONGRESS . 16 pages. Oct 01, 2003. Order No.: RL30868 .

TAX SIMPLIFICATION IN SELECTED COUNTRIES . 30 pages. Aug 15, 2000. Order No.: LL-081500 .

TAX SIMPLIFICATION PROJECT . 92 pages. Apr 10, 2001. Order No.: M-041001 .

TAX SUBSIDIES FOR EXPANDING HEALTH INSURANCE COVERAGE: SELECTED POLICY ISSUES FOR THE 108TH CONGRESS . 24 pages. Aug 05, 2003. Order No.: RL30762 .

TAX TREATMENT OF ALIMONY AND CHILD SUPPORT . 6 pages. Oct 26, 1995. Order No.: 95-1067 .

TAX TREATMENT OF AWAY FROM HOME EXPENSES OF STATE LEGISLATORS . 4 pages. Feb 17, 2005. Order No.: RS20330 .

TAX TREATMENT OF DIVIDENDS UNDER THE 2003 TAX CUT: FACT SHEET . 2 pages. Jun 11, 2003. Order No.: RS21541 .

TAX TREATMENT OF EMPLOYEE STOCK OPTIONS . 2 pages. Jul 16, 2004. Order No.: EBTXR91 .

TAX TREATMENT OF EMPLOYER EDUCATIONAL ASSISTANCE FOR THE BENEFIT OF EMPLOYEES . 6 pages. Jan 29, 2010. Order No.: RS22911 .

TAX TREATMENT OF GROUP LEGAL SERVICES PLANS . 5 pages. Nov 03, 1995. Order No.: 95-1092 .

TAX TREATMENT OF GROUP LEGAL SERVICES PLANS . 4 pages. Aug 31, 1993. Order No.: 93-777 .

TAX TREATMENT OF HEALTH INSURANCE EXPENDITURES BY THE SELF-EMPLOYED: CURRENT LAW AND SELECTED ECONOMIC EFFECTS . 6 pages. Jan 23, 2001. Order No.: 98-515 .

TAX TREATMENT OF IN-HOME CARE OF THE AGED: CURRENT LAW AND PROPOSED CHANGES . 8 pages. Aug 31, 1998. Order No.: 98-784 .

TAX TREATMENT OF JUDGMENTS AND SETTLEMENTS . 10 pages. Jun 05, 2003. Order No.: RL31952 .

TAX TREATMENT OF SHORT-TERM RESIDENTIAL RENTALS REFORM PROPOSAL . 6 pages. Apr 26, 2006. Order No.: RS22052 .

TAX TREATMENT OF THE USE OF EMPLOYER-PROVIDED AIRCRAFT FOR ENTERTAINMENT: CURRENT LAW AND ISSUES FOR CONGRESS . 8 pages. Feb 17, 2006. Order No.: RL33277 .

TAX TREATY LEGISLATION IN THE 110TH CONGRESS: EXPLANATION AND ECONOMIC ANALYSIS . 9 pages. May 22, 2008. Order No.: RL34245 .

TAX TREATY LEGISLATION IN THE 111TH CONGRESS: EXPLANATION AND ECONOMIC ANALYSIS . 7 pages. Mar 17, 2010. Order No.: R40468 .

TAX-ADVANTAGED ACCOUNTS FOR HEALTH CARE EXPENSES: SIDE-BY-SIDE COMPARISON . 8 pages. Jun 18, 2010. Order No.: RS21573 .

TAX-CUT LEGISLATION: APPLICABLE BUDGET ENFORCEMENT PROCEDURES . 8 pages. Dec 31, 1998. Order No.: RL30009 .

TAX-CUT LEGISLATION: THE ECONOMIC GROWTH AND TAX RELIEF ACT OF 2001 (H.R. 3) . 3 pages. Mar 12, 2001. Order No.: RS20835 .

TAX-EXEMPT BOND LEGISLATION, 1968-1996: AN ECONOMIC PERSPECTIVE . 41 pages. Aug 13, 1996. Order No.: 96-698 .

TAX-EXEMPT BOND PROVISIONS IN THE "ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001" . 6 pages. Jul 19, 2001. Order No.: RS20932 .

TAX-EXEMPT BOND PROVISIONS OF THE TAXPAYER RELIEF ACT OF 1997 . 5 pages. Sep 10, 1997. Order No.: 97-828 .

TAX-EXEMPT BONDS AND THE RECONCILIATION BILLS: FACT SHEET . 2 pages. Nov 16, 1995. Order No.: 95-1122 .

TAX-EXEMPT BONDS: AN INTRODUCTION . 13 pages. Sep 13, 1996. Order No.: 96-773 .

TAX-EXEMPT ORGANIZATIONS: POLITICAL ACTIVITY RESTRICTIONS AND DISCLOSURE REQUIREMENTS . 28 pages. Sep 11, 2007. Order No.: RL33377 .

TAX-FAVORED HIGHER EDUCATION SAVINGS BENEFITS AND THEIR RELATIONSHIP TO TRADITIONAL FEDERAL STUDENT AID . 19 pages. Jan 28, 2009. Order No.: RL32155 .

TAXABLE BASE OF THE VALUE-ADDED TAX . 5 pages. Oct 06, 2009. Order No.: RS22720 .

TAXATION OF AVIATION PRIOR TO 1970 . 3 pages. Apr 10, 2007. Order No.: RS22641 .

TAXATION OF EARNINGS ON PRE-NEED FUNERAL TRUSTS . 5 pages. Mar 21, 1996. Order No.: 96-265 .

TAXATION OF HEDGE FUND AND PRIVATE EQUITY MANAGERS . 6 pages. Jun 03, 2010. Order No.: RS22689 .

TAXATION OF LIFE INSURANCE COMPANIES . 19 pages. Dec 24, 2003. Order No.: RL32180 .

TAXATION OF LIFE INSURANCE COMPANIES: POLICYHOLDER DIVIDENDS AND SECTION 809 . 9 pages. Jun 05, 1995. Order No.: 95-678 .

TAXATION OF LIFE INSURANCE PRODUCTS: BACKGROUND AND ISSUES . 33 pages. Jul 18, 2003. Order No.: RL32000 .

TAXATION OF MAIL ORDER SALES: A FACT SHEET . 2 pages. May 26, 1995. Order No.: 95-655 .

TAXATION OF PRIVATE EQUITY AND HEDGE FUND PARTNERSHIPS: CHARACTERIZATION OF CARRIED INTEREST . 4 pages. Jun 03, 2010. Order No.: RS22717 .

TAXATION OF S CORPORATIONS, PARTNERSHIPS, AND PROPRIETORSHIPS IN FY1994 BUDGET RECONCILIATION BILLS . 9 pages. Jul 01, 1993. Order No.: 93-644 .

TAXATION OF S-CORPORATION EMPLOYEE STOCK OWNERSHIP PLANS (ESOPS): RECENT PROPOSALS . 14 pages. Sep 23, 1999. Order No.: RL30325 .

TAXATION OF UNEMPLOYMENT BENEFITS . 4 pages. Jan 12, 2010. Order No.: RS21356 .

TAXATION OF UNEMPLOYMENT BENEFITS: A FACT SHEET . 2 pages. Jun 21, 1993. Order No.: 93-598 .

TAXATION OF UNEMPLOYMENT BENEFITS: A FACT SHEET . 2 pages. Apr 19, 1994. Order No.: 94-341 .

TAXATION OF WEALTH: AN OVERVIEW OF THE ECONOMIC ISSUES . 4 pages. Aug 27, 1996. Order No.: 96-713 .

TAXATION: BUSINESS MEALS . 2 pages. Aug 19, 2003. Order No.: BTX-4007 .

TAXATION: CAPITAL LOSSES . 2 pages. Aug 19, 2003. Order No.: BTX-4025 .

TAXATION: CAPITAL LOSSES . 2 pages. Jul 08, 2004. Order No.: EBTXR81 .

TAXATION: CHARITABLE CONTRIBUTIONS . 2 pages. Sep 29, 2003. Order No.: BTX-4030 .

TAXATION: CHARITABLE GIFTS OF TIME OR SERVICE . 2 pages. Aug 15, 2003. Order No.: BTX-4008 .

TAXATION: CONGRESSIONAL PROPOSALS . 4 pages. Dec 02, 2004. Order No.: EBTXR58 .

TAXATION: DYNAMIC REVENUE ESTIMATING . 2 pages. Jul 21, 2003. Order No.: BTX-4032 .

TAXATION: INNOCENT SPOUSE/EX SPOUSE . 2 pages. Sep 02, 2003. Order No.: BTX-4034 .

TAXATION: TIP INCOME . 2 pages. Aug 14, 2003. Order No.: BTX-4009 .

TAXATION: WORKER CLASSIFICATION ISSUES: EMPLOYEES AND INDEPENDENT CONTRACTORS . 2 pages. Nov 09, 2000. Order No.: BTX-4011 .

TAXES AND FISCAL YEAR 1998 BUDGET RECONCILIATION: HIGHLIGHTS OF THE HOUSE, SENATE, AND CONFERENCE BILLS . 21 pages. Sep 18, 1997. Order No.: 97-614 .

TAXES AND FISCAL YEAR 2006 BUDGET RECONCILIATION: A BRIEF SUMMARY . 5 pages. Jun 09, 2006. Order No.: RS22322 .

TAXES AND FOREIGN INVESTMENT . 2 pages. Oct 19, 2000. Order No.: BTR-2024 .

TAXES AND INCENTIVE STOCK OPTIONS . 4 pages. Jan 30, 2003. Order No.: RS20874 .

TAXES AND INTERNATIONAL COMPETITIVENESS . 6 pages. Mar 11, 2008. Order No.: RS22445 .

TAXES AND OFFSHORE OUTSOURCING . 14 pages. Jan 30, 2009. Order No.: RL32587 .

TAXES AND THE "INSIDE BUILD-UP" OF LIFE INSURANCE: RECENT ISSUES . 3 pages. Aug 02, 2006. Order No.: RS20923 .

TAXES AND U.S. INDIVIDUALS INTERNATIONAL INCOME: LEGISLATION IN 2003 . 6 pages. May 23, 2003. Order No.: RS21523 .

TAXES TO FINANCE SUPERFUND . 6 pages. Jun 23, 1994. Order No.: 94-519 .

TAXES, EXPORTS, AND INVESTMENT: ETI/FSC AND DOMESTIC INVESTMENT PROPOSALS IN THE 108TH CONGRESS . 17 pages. Nov 05, 2004. Order No.: RL32066 .

TAXPAYER BILL OF RIGHTS 2 . 12 pages. Aug 09, 1996. Order No.: 96-318 .

TAXPAYER BILL OF RIGHTS 2000: H.R. 4163 . 2 pages. Apr 13, 2000. Order No.: RS20545 .

TAXPAYER BILL OF RIGHTS 3: 1998 TAX LAW PART 2: BURDEN OF PROOF . 4 pages. Mar 09, 1999. Order No.: RS20109 .

TAXPAYER BILL OF RIGHTS 3: 1998 TAX LAW PART 3: ATTORNEYS' FEES AND DAMAGES FOR IRS ABUSES . 3 pages. Mar 09, 1999. Order No.: RS20108 .

TAXPAYER BILL OF RIGHTS 3: 1998 TAX LAW PART 4 SUMMARY OF THE NEW LAW . 22 pages. Mar 24, 1999. Order No.: RL30101 .

TAXPAYER BILL OF RIGHTS 3: 1998 TAX LAW, PART 1 -- NEW RULES FOR INNOCENT AND EX-SPOUSES . 6 pages. Mar 01, 1999. Order No.: RS20090 .

TAXPAYER PROTECTION AND IRS ACCOUNTABILITY ACT OF 2003, H.R. 1528, AND TAX ADMINISTRATION AND GOOD GOVERNMENT ACT, S. 882 . 6 pages. Jun 18, 2004. Order No.: RS21189 .

TAXPAYER PROTECTIONS IN THE IRS RESTRUCTURING BILL: ATTORNEYS’ FEES AND DAMAGES FOR IRS ABUSES . 3 pages. Jun 15, 1998. Order No.: 98-20 .

TAXPAYER PROTECTIONS IN THE PROPOSED IRS RESTRUCTURING ACT: BURDEN OF PROOF . 6 pages. Jun 15, 1998. Order No.: 97-1029 .

TAXPAYER PROTECTIONS IN THE TAXPAYER RELIEF ACT OF 6997 AND THE TAXPAYER BROWSING PROTECTION ACT . 4 pages. Nov 17, 1997. Order No.: 97-1006 .

TAXPAYER RIGHTS IN DEALING WITH THE IRS ABOUT INCOME TAXES . 16 pages. Jan 13, 1993. Order No.: 93-77 .

TELEPHONE EXCISE TAX . 6 pages. Feb 01, 2001. Order No.: RS20119 .

TEMPORARY TAX PROVISIONS ("EXTENDERS") SCHEDULED TO EXPIRE IN 2004 . 19 pages. May 03, 2005. Order No.: RL32439 .

THE 2001 TAX CUT: ACCELERATION AND EXTENSION ISSUES . 2 pages. Apr 15, 2003. Order No.: BTX-4029 .

THE 2003 TAX CUT: PROPOSALS AND ISSUES . 33 pages. Jul 16, 2004. Order No.: RL31907 .

THE 2004 CORPORATE TAX AND FSC/ETI BILL: THE AMERICAN JOBS CREATION ACT OF 2004 . 15 pages. Jan 26, 2006. Order No.: RL32652 .

THE 2004 TAX REDUCTIONS: H.R. 1308 . 2 pages. Sep 27, 2004. Order No.: EBTXR96 .

THE 2008 FARM BILL: ANALYSIS OF TAX-RELATED CONSERVATION RESERVE PROGRAM PROPOSALS . 6 pages. Jul 03, 2008. Order No.: RS22910 .

THE ADDITIONAL STANDARD TAX DEDUCTION FOR THE BLIND: A DESCRIPTION AND ASSESSMENT . 6 pages. Mar 29, 1996. Order No.: 96-290 .

THE ADDITIONAL STANDARD TAX DEDUCTION FOR THE BLIND: A DESCRIPTION AND ASSESSMENT . 5 pages. Nov 16, 1998. Order No.: 98-925 .

THE ADMINISTRATIONS FY2005 TAX PROPOSALS . 6 pages. Mar 05, 2004. Order No.: RS21755 .

THE ADVISORY PANEL'S TAX REFORM PROPOSALS . 36 pages. Jul 13, 2006. Order No.: RL33545 .

THE ALTERNATIVE MINIMUM TAX (AMT): INCOME ENTRY POINTS AND "TAKE BACK" EFFECTS . 6 pages. Mar 05, 2008. Order No.: RS21817 .

THE ALTERNATIVE MINIMUM TAX AFTER THE TAXPAYER RELIEF ACT OF 1997 . 6 pages. Oct 08, 1997. Order No.: 97-928 .

THE ALTERNATIVE MINIMUM TAX FOR INDIVIDUALS . 9 pages. Mar 24, 2010. Order No.: RL30149 .

THE ALTERNATIVE MINIMUM TAX FOR INDIVIDUALS . 2 pages. Oct 04, 2004. Order No.: EBTXR16 .

THE ALTERNATIVE MINIMUM TAX FOR INDIVIDUALS: LEGISLATIVE ACTIVITY IN THE 110TH CONGRESS . 8 pages. Jun 25, 2008. Order No.: RL34382 .

THE ALTERNATIVE MINIMUM TAX FOR INDIVIDUALS: LEGISLATIVE ACTIVITY IN THE 110TH CONGRESS . 6 pages. Oct 09, 2008. Order No.: RS22909 .

THE ALTERNATIVE MINIMUM TAX FOR INDIVIDUALS: LEGISLATIVE INITIATIVES IN THE 109TH CONGRESS . 6 pages. Dec 28, 2006. Order No.: RS22100 .

THE ALTERNATIVE MINIMUM TAX FOR INDIVIDUALS: LEGISLATIVE INITIATIVES IN THE 110TH CONGRESS . 6 pages. Dec 13, 2007. Order No.: RS22563 .

THE AMERICAN DREAM RESTORATION ACT: TAX PROVISIONS . 5 pages. Mar 16, 1995. Order No.: 95-395 .

THE AMT AND THE 2004 TAX ACT: REVENUE INTERACTIONS . 2 pages. Oct 06, 2004. Order No.: EBTXR95 .

THE BLACK LUNG EXCISE TAX ON COAL . 6 pages. Sep 15, 2004. Order No.: RS21935 .

THE CHILD TAX CREDIT . 2 pages. Sep 19, 1997. Order No.: 97-860 .

THE CHILD TAX CREDIT . 11 pages. Mar 31, 2010. Order No.: RL34715 .

THE CHILD TAX CREDIT AFTER THE ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 . 4 pages. Jan 30, 2003. Order No.: RS20988 .

THE CHILD TAX CREDIT AND THE PRESIDENT'S TAX CUT PLAN . 4 pages. Mar 30, 2001. Order No.: RS20847 .

THE CIGARETTE TAX INCREASE TO FINANCE SCHIP . 6 pages. Mar 06, 2009. Order No.: RS22681 .

THE CONSERVATION RESERVE PROGRAM: LEGAL ANALYSIS OF PROPOSED LEGISLATION TO CHANGE THE STRUCTURE AND TAXATION OF BENEFITS RECEIVED . 6 pages. Apr 22, 2008. Order No.: RS22851 .

THE CONSTITUTIONALITY OF RETROACTIVE TAX INCREASES: UNITED STATES V. CARLTON . 10 pages. Jun 20, 1994. Order No.: 94-508 .

THE CONTRACT WITH AMERICA TAX RELIEF ACT (H.R. 1215) . 2 pages. Jul 17, 1995. Order No.: 95-813 .

THE CONTRACT WITH AMERICA TAX RELIEF ACT: AN OVERVIEW OF THE HOUSE BILL . 9 pages. Aug 28, 1995. Order No.: 95-939 .

THE CONTRACT WITH AMERICA TAX RELIEF ACT: AN OVERVIEW OF THE HOUSE BILL . 9 pages. Jun 16, 1995. Order No.: 95-735 .

THE CORPORATE ALTERNATIVE MINIMUM TAX: ECONOMIC IMPLICATIONS OF THE TAXPAYER RELIEF ACT OF 1997 . 6 pages. Sep 03, 1997. Order No.: 97-814 .

THE CORPORATE ALTERNATIVE MINIMUM TAX: LIKELY ECONOMIC EFFECTS OF REPEALING IT . 21 pages. Apr 03, 1996. Order No.: 96-311 .

THE CORPORATE MINIMUM TAX: RATIONALE, EFFECTS, AND ISSUES . 10 pages. Mar 24, 1989. Order No.: 89-213 .

THE CRUDE OIL WINDFALL PROFIT TAX ACT: CONTEXT AND CONTENT . 29 pages. Dec 17, 1981. Order No.: 81-270 .

THE CRUDE OIL WINDFALL PROFIT TAX OF THE 1980S: IMPLICATIONS FOR CURRENT ENERGY POLICY . 34 pages. Mar 09, 2006. Order No.: RL33305 .

THE CURRENT TAX STATUS OF EMPLOYER EDUCATION ASSISTANCE . 2 pages. Mar 15, 2007. Order No.: 97-243 .

THE DISTRIBUTION OF THE FEDERAL TAX BURDEN: FACT SHEET . 2 pages. Jul 14, 1995. Order No.: 95-807 .

THE DOLE AND CLINTON TAX PLANS . 24 pages. Oct 17, 1996. Order No.: 96-841 .

THE DOLE AND CLINTON TAX PLANS: FACT SHEET . 2 pages. Oct 24, 1996. Order No.: 96-851 .

THE EARNED INCOME TAX CREDIT (EITC) CURRENT LAW AND THE CLINTON PROPOSAL: CHARACTERISTICS OF ELIGIBLE FAMILIES . 21 pages. May 25, 1993. Order No.: 93-546 .

THE EARNED INCOME TAX CREDIT (EITC): AN OVERVIEW . 27 pages. May 01, 2009. Order No.: RL31768 .

THE EARNED INCOME TAX CREDIT (EITC): CHANGES FOR 2009 AND 2010 . 3 pages. Oct 20, 2009. Order No.: RS21352 .

THE EARNED INCOME TAX CREDIT (EITC): EFFECTS ON WORK EFFORT . 6 pages. Aug 30, 1995. Order No.: 95-928 .

THE EARNED INCOME TAX CREDIT (EITC): LEGISLATIVE ISSUES . 4 pages. Feb 02, 2010. Order No.: RS21477 .

THE EARNED INCOME TAX CREDIT (EITC): PERCENTAGE OF TOTAL TAX RETURNS AND CREDIT AMOUNT BY STATE . 5 pages. Nov 21, 2006. Order No.: RS22316 .

THE EARNED INCOME TAX CREDIT: A FACT SHEET . 2 pages. Jan 13, 2000. Order No.: 94-396 .

THE EARNED INCOME TAX CREDIT: A FACT SHEET . 2 pages. Sep 08, 1993. Order No.: 93-25 .

THE EARNED INCOME TAX CREDIT: BENEFIT AMOUNTS . 2 pages. Jan 11, 2000. Order No.: 94-399 .

THE EARNED INCOME TAX CREDIT: CURRENT ISSUES AND BENEFIT AMOUNTS . 7 pages. May 29, 2001. Order No.: RL30991 .

THE EARNED INCOME TAX CREDIT: CURRENT ISSUES AND BENEFIT AMOUNTS . 6 pages. Apr 05, 2001. Order No.: RS20470 .

THE EARNED INCOME TAX CREDIT: LEGISLATIVE ISSUES IN THE 105TH CONGRESS . 6 pages. Oct 09, 1997. Order No.: 95-340 .

THE ECONOMIC EFFECTS OF CAPITAL GAINS TAXATION . 14 pages. Jun 18, 2010. Order No.: R40411 .

THE ECONOMIC SUBSTANCE DOCTRINE: LEGAL ANALYSIS OF PROPOSED LEGISLATION . 6 pages. Mar 24, 2008. Order No.: RS22846 .

THE ECONOMIC SUBSTANCE DOCTRINE: RECENT SIGNIFICANT LEGAL DECISIONS . 6 pages. Jan 29, 2007. Order No.: RS22586 .

THE EFFECT OF THE PRESIDENTS DIVIDEND RELIEF PROPOSAL ON CORPORATE TAX SUBSIDIES . 13 pages. Mar 13, 2003. Order No.: RL31782 .

THE EFFECTS OF GOVERNMENT EXPENDITURES AND REVENUES ON THE ECONOMY AND ECONOMIC WELL-BEING: A CROSS-NATIONAL ANALYSIS . 24 pages. Apr 05, 2006. Order No.: RL33343 .

THE ELECTRONIC FEDERAL TAX PAYMENTS SYSTEM: BACKGROUND AND PROPOSALS . 4 pages. Aug 12, 1997. Order No.: 97-546 .

THE ENERGY TAX INCENTIVES ACT OF 2003 (S. 597): SUMMARY OF PROVISIONS . 22 pages. Mar 28, 2003. Order No.: RL31828 .

THE ESTATE TAX EXEMPTION AND THE HOUSE REPUBLICAN CONTRACT . 19 pages. Jan 13, 1995. Order No.: 95-167 .

THE FAMILY TAX CREDIT . 2 pages. Apr 19, 1995. Order No.: 95-507 .

THE FEDERAL ESTATE AND GIFT TAX . 3 pages. Jul 21, 2004. Order No.: EBTXR35 .

THE FEDERAL ESTATE TAX: ECONOMIC ISSUES . 6 pages. Jun 30, 1999. Order No.: 98-883 .

THE FEDERAL ESTATE TAX: ECONOMIC ISSUES . 6 pages. Dec 10, 1997. Order No.: 97-610 .

THE FEDERAL EXCISE TAX ON TELEPHONE SERVICE: A HISTORY . 10 pages. Jun 30, 2005. Order No.: RL30553 .

THE FEDERAL INCOME TAX AND MARRIAGE NEUTRALITY . 12 pages. Jan 31, 1997. Order No.: 97-190 .

THE FEDERAL INCOME TAX AND THE TREATMENT OF MARRIED COUPLES: BACKGROUND AND ANALYSIS . 17 pages. Mar 29, 2001. Order No.: RL30800 .

THE FIRST-TIME HOMEBUYER TAX CREDIT . 17 pages. Jul 06, 2010. Order No.: RL34664 .

THE FIRST-TIME HOMEBUYER TAX CREDIT: AN ECONOMIC ANALYSIS . 14 pages. Oct 30, 2009. Order No.: R40153 .

THE FLAT TAX AND OTHER PROPOSALS: EFFECTS ON HOUSING . 44 pages. Apr 29, 1996. Order No.: 96-379 .

THE FLAT TAX AND OTHER PROPOSALS: WHO WILL BEAR THE TAX BURDEN? . 19 pages. Nov 29, 1995. Order No.: 95-1141 .

THE FLAT TAX AND OTHER REFORM PROPOSALS: OVERVIEW OF THE ISSUES . 15 pages. Oct 09, 2001. Order No.: 96-315 .

THE FLAT TAX, VALUE-ADDED TAX, AND NATIONAL RETAIL SALES TAX: OVERVIEW OF THE ISSUES . 21 pages. Mar 14, 2008. Order No.: RL32603 .

THE FOREIGN SALES CORPORATION (FSC) TAX BENEFIT FOR EXPORTING AND THE WTO . 6 pages. Jun 28, 2000. Order No.: RS20571 .

THE FOREIGN SALES CORPORATION (FSC) TAX BENEFIT FOR EXPORTING: WTO ISSUES AND ECONOMIC ANALYSIS . 24 pages. Dec 11, 2000. Order No.: RL30684 .

THE FOREIGN TAX CREDIT'S INTEREST ALLOCATION RULES . 13 pages. Mar 19, 2010. Order No.: RL34494 .

THE GEPHARDT 10 PERCENT TAX . 5 pages. May 01, 1998. Order No.: 98-82 .

THE GULF OPPORTUNITY ZONE ACT OF 2005 . 6 pages. Feb 14, 2006. Order No.: RS22344 .

THE HOME OFFICE DEDUCTION . 9 pages. Aug 21, 1997. Order No.: 96-199 .

THE HOME OFFICE DEDUCTION: AN UNRESOLVED ISSUE . 10 pages. Mar 03, 1995. Order No.: 95-368 .

THE HOME STAR ENERGY RETROFIT ACT OF 2010: OPERATIONAL AND MARKET CONSIDERATIONS . 10 pages. Jul 29, 2010. Order No.: R41273 .

THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT: AN OVERVIEW . 10 pages. Apr 08, 2010. Order No.: RL34290 .

THE INDIVIDUAL ALTERNATIVE MINIMUM TAX: INTERACTION WITH MARRIAGE PENALTY RELIEF AND OTHER TAX CUTS . 11 pages. Jun 12, 2001. Order No.: RL30485 .

THE INTERNAL REVENUE SERVICE'S PRIVATE TAX DEBT COLLECTION INITIATIVE: CURRENT STATUS AND ISSUES FOR CONGRESS . 23 pages. Apr 27, 2009. Order No.: RL33231 .

THE INTERNAL REVENUE SERVICE'S PRIVATE TAX DEBT COLLECTION INITIATIVE: CURRENT STATUS AND ISSUES FOR CONGRESS . 23 pages. Apr 27, 2009. Order No.: RL33231 .

THE INTERNAL REVENUE SERVICE: A SHORT HISTORY . 15 pages. Sep 06, 1996. Order No.: 96-756 .

THE JOBS AND GROWTH TAX ACT (H.R. 2): A BRIEF OVERVIEW OF THE HOUSE TAX-CUT BILL . 8 pages. May 12, 2003. Order No.: RL31904 .

THE JOBS AND GROWTH TAX RELIEF RECONCILIATION ACT OF 2003 (H.R. 2) . 2 pages. Jan 13, 2004. Order No.: BTX-4036 .

THE JOBS AND GROWTH TAX RELIEF RECONCILIATION ACT OF 2003 (H.R. 2) . 2 pages. Jul 13, 2004. Order No.: EBTXR86 .

THE JOBS AND GROWTH TAX RELIEF RECONCILIATION ACT OF 2003 AND BUSINESS INVESTMENT . 9 pages. Aug 13, 2003. Order No.: RL32034 .

THE JUDICIAL POWER OF TAXATION: A LEGAL ANALYSIS OF THE U.S. SUPREME COURT RULING IN MISSOURI V. JENKINS . 14 pages. Jun 01, 1990. Order No.: 90-294 .

THE KEMP COMMISSION REPORT: FACT SHEET . 2 pages. Feb 13, 1996. Order No.: 96-129 .

THE LEVEL OF TAXES IN THE UNITED STATES, 1940-1996: FACT SHEET . 2 pages. Dec 16, 1996. Order No.: 95-812 .

THE LEVEL OF TAXES IN THE UNITED STATES, 1940-1997 . 5 pages. Apr 17, 1998. Order No.: 98-230 .

THE LEVEL OF TAXES IN THE UNITED STATES, 1941-2005 . 6 pages. Jun 20, 2006. Order No.: RS20087 .

THE LOW INCOME HOUSING TAX CREDIT: ISSUES AND LEGISLATION IN THE 106TH CONGRESS . 6 pages. Mar 30, 2001. Order No.: RS20337 .

THE LOW INCOME HOUSING TAX CREDIT: SHOULD THE PROGRAM BE ENDED AFTER 1997? . 6 pages. Oct 24, 1995. Order No.: 95-1058 .

THE LOW-INCOME HOUSING TAX CREDIT PROGRAM: THE FIXED SUBSIDY AND VARIABLE RATE . 6 pages. Sep 16, 2008. Order No.: RS22917 .

THE LOW-INCOME HOUSING TAX CREDIT: A FRAMEWORK FOR EVALUATION . 26 pages. Apr 15, 2008. Order No.: RL33904 .

THE MARRIAGE PENALTY AND OTHER FAMILY TAX ISSUES . 41 pages. Sep 29, 1998. Order No.: 98-653 .

THE MARRIAGE PENALTY: AN OVERVIEW OF THE ISSUES . 11 pages. Jun 12, 2001. Order No.: RL30419 .

THE MORTGAGE INTEREST DEDUCTION . 5 pages. Nov 16, 1995. Order No.: 95-1123 .

THE NEUTRAL COST RECOVERY SYSTEM AND THE HOUSE REPUBLICAN CONTRACT . 6 pages. Jan 05, 1995. Order No.: 95-75 .

THE NEUTRAL COST RECOVERY SYSTEM AND THE HOUSE REPUBLICAN CONTRACT . 6 pages. Jan 18, 1995. Order No.: 95-161 .

THE NEUTRAL TAXATION OF CAPITAL GAINS INCOME UNDER THE INDIVIDUAL INCOME TAX . 6 pages. May 09, 1994. Order No.: 94-395 .

THE NEW MARKETS TAX CREDIT: AN INTRODUCTION . 6 pages. Jul 05, 2007. Order No.: RS22680 .

THE OECD INITIATIVE ON TAX HAVENS . 14 pages. Jul 29, 2010. Order No.: R40114 .

THE OMNIBUS BUDGET RECONCILIATION ACT OF 1993 AND REPEAL OF TAX BENEFITS FOR LOG EXPORTS . 14 pages. Sep 10, 1993. Order No.: 93-896 .

THE OMNIBUS BUDGET RECONCILIATION ACT OF 1993: AN OVERVIEW OF THE TAX PROVISIONS . 23 pages. Aug 27, 1993. Order No.: 93-810 .

THE ORIGINATION CLAUSE OF THE U.S. CONSTITUTION: INTERPRETATION AND ENFORCEMENT . 19 pages. May 10, 2002. Order No.: RL31399 .

THE PEP AND PEASE PROVISIONS OF THE FEDERAL INDIVIDUAL INCOME TAX . 4 pages. Jun 28, 2006. Order No.: RS22464 .

THE POSSESSIONS TAX CREDIT: ECONOMIC ANALYSIS OF THE 1993 REVISIONS . 18 pages. Aug 10, 1994. Order No.: 94-650 .

THE POSSESSIONS TAX CREDIT: ITS PHASEOUT UNDER THE 1996 SMALL BUSINESS JOB PROTECTION ACT . 6 pages. Oct 01, 1996. Order No.: 96-801 .

THE POTENTIAL DISTRIBUTIONAL EFFECTS OF THE ALTERNATIVE MINIMUM TAX . 6 pages. Feb 15, 2008. Order No.: RS22200 .

THE PRESIDENTIAL ELECTION CAMPAIGN FUND AND TAX CHECKOFF: BACKGROUND AND CURRENT ISSUES . 13 pages. Mar 08, 2007. Order No.: RL32786 .

THE PROSPECTIVE TAX INCREASE ON COMMERCIAL JET FUEL . 12 pages. Mar 15, 1995. Order No.: 95-396 .

THE PUERTO RICAN ECONOMIC ACTIVITY TAX CREDIT: CURRENT PROPOSALS AND SCHEDULED PHASEOUT . 6 pages. Oct 04, 2000. Order No.: RS20695 .

THE RATE REDUCTION TAX CREDIT (THE "TAX REBATE") IN P.L. 107-16 . 6 pages. Jun 15, 2001. Order No.: RS20939 .

THE RATE REDUCTION TAX CREDIT -- "THE TAX REBATE" -- IN THE ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001: A BRIEF EXPLANATION . 6 pages. Jan 22, 2008. Order No.: RS21171 .

THE RELATIVE SIZE OF FEDERAL TAX CHANGES SINCE 1980 . 6 pages. Sep 18, 1996. Order No.: 96-776 .

THE RESEARCH AND EXPERIMENTATION TAX CREDIT . 16 pages. Feb 03, 2000. Order No.: IB92039 .

THE RESEARCH AND EXPERIMENTATION TAX CREDIT: CURRENT LAW AND SELECTED POLICY ISSUES FOR THE 106TH CONGRESS . 35 pages. Jan 22, 2001. Order No.: RL30479 .

THE RETIREMENT SAVINGS TAX CREDIT: A FACT SHEET . 2 pages. Dec 20, 2007. Order No.: RS21795 .

THE REVENUE COST OF CAPITAL GAINS TAX CUTS . 19 pages. Jun 16, 1997. Order No.: 97-559 .

THE ROLE OF FEDERAL GASOLINE EXCISE TAXES IN PUBLIC POLICY . 8 pages. Apr 15, 2010. Order No.: R40808 .

THE RUM EXCISE TAX COVER-OVER: LEGISLATIVE HISTORY AND CURRENT ISSUES . 12 pages. Jun 04, 2010. Order No.: R41028 .

THE SALE OF A RINCIPAL RESIDENCE ACQUIRED THROUGH A LIKE-KIND EXCHANGE . 4 pages. Apr 12, 2005. Order No.: RS22113 .

THE SECTION 198 BROWNFIELDS TAX INCENTIVE: 2007 CRS SURVEY . 18 pages. Sep 25, 2007. Order No.: RL34184 .

THE SECTION 936 POSSESSIONS TAX CREDIT: PROPOSALS IN 1995 AND 1996 . 6 pages. May 17, 1996. Order No.: 96-438 .

THE SECURITIES TRANSACTIONS TAX: AN OVERVIEW OF THE ISSUES . 41 pages. Jul 25, 1990. Order No.: 90-350 .

THE SIZE AND DISTRIBUTION OF THE FEDERAL TAX BURDEN . 9 pages. Jun 16, 1994. Order No.: 94-530 .

THE SIZE AND DISTRIBUTION OF THE FEDERAL TAX BURDEN: 1950-1995 . 11 pages. Apr 30, 1996. Order No.: 96-386 .

THE SMALL BUSINESS JOB PROTECTION ACT OF 1996 (H.R. 3448): TAX PROVISIONS OF THE HOUSE BILL . 9 pages. Jun 05, 1996. Order No.: 96-522 .

THE STREAMLINED SALES AND USE TAX AGREEMENT: A BRIEF DESCRIPTION . 5 pages. Feb 22, 2006. Order No.: RS22387 .

THE TAX ADMINISTRATION REFORM ACT OF 2002 (H.R. 5728) . 6 pages. Dec 17, 2002. Order No.: RS21371 .

THE TAX DEDUCTION FOR CLASSROOM EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS . 4 pages. Jun 16, 2010. Order No.: RS21682 .

THE TAX EXCLUSION FOR EMPLOYER-PROVIDED HEALTH INSURANCE: POLICY ISSUES REGARDING THE REPEAL DEBATE . 19 pages. Feb 02, 2010. Order No.: RL34767 .

THE TAX REDUCTION AND REFORM ACT OF 2007: AN OVERVIEW . 21 pages. Jun 20, 2008. Order No.: RL34249 .

THE TAX TREATMENT OF EXEMPT ORGANIZATIONS: INTERMEDIATE SANCTIONS . 19 pages. Nov 15, 1994. Order No.: 94-901 .

THE TAX-TREATMENT OF DISCRIMINATION AWARDS: COMMISSIONER V. SCHLEIER . 5 pages. Jul 20, 1995. Order No.: 95-827 .

THE TAXATION OF DIVIDEND INCOME: AN OVERVIEW AND ECONOMIC ANALYSIS OF THE ISSUES . 16 pages. Apr 01, 2008. Order No.: RL31597 .

THE TAXPAYER REFUND AND RELIEF ACT OF 1999 AND THE FOREIGN TAX CREDIT'S INTEREST ALLOCATION RULES . 20 pages. Sep 17, 1999. Order No.: RL30321 .

THE TAXPAYER RELIEF ACT OF 1997: AN OVERVIEW . 19 pages. Oct 17, 1997. Order No.: 97-854 .

THE TAXPAYER RELIEF ACT OF 1998: A FACT SHEET . 2 pages. Nov 04, 1998. Order No.: 98-788 .

THE TAXPAYER RELIEF ACT OF 1998: AN OVERVIEW . 10 pages. Nov 02, 1998. Order No.: 98-822 .

THE TELEPHONE EXCISE TAX: AN ECONOMIC ANALYSIS . 9 pages. Jul 31, 2007. Order No.: RL33382 .

THE TREASURY OFFSET AND FEDERAL PAYMENT LEVY PROGRAMS: AN OVERVIEW AND PROPOSALS IN THE 110TH CONGRESS TO MODIFY THEM . 6 pages. Jun 25, 2008. Order No.: RS22903 .

THE U.S. FISCAL POSITION COMPARED TO OTHER NATIONS . 2 pages. Mar 25, 2004. Order No.: EBTXR20 .

THE U.S. POSSESSIONS TAX CREDIT: PROPOSALS IN 1993 . 11 pages. Jul 26, 1993. Order No.: 93-691 .

THE UNEMPLOYMENT TRUST FUND AND REED ACT DISTRIBUTIONS . 5 pages. Feb 17, 2009. Order No.: RS22006 .

THE WINDFALL PROFIT TAX ON CRUDE OIL: OVERVIEW OF THE ISSUES . 30 pages. Sep 12, 1990. Order No.: 90-442 .

THE WORK OPPORTUNITY TAX CREDIT (WOTC) . 17 pages. Jun 29, 2010. Order No.: RL30089 .

THE WORK OPPORTUNITY TAX CREDIT AND THE 105TH CONGRESS . 5 pages. Nov 02, 1998. Order No.: 97-540 .

THE WORK OPPORTUNITY TAX CREDIT: A FACT SHEET . 2 pages. Oct 02, 2002. Order No.: 96-356 .

THE WORLD PEACE TAX FUND ACT . 3 pages. Nov 15, 1983. Order No.: M-111583 .

TOBACCO ADVERTISING: THE CONSTITUTIONALITY OF LIMITING ITS TAX DEDUCTIBILITY . 6 pages. Mar 04, 1998. Order No.: 98-189 .

TRANSACTION TAX: GENERAL OVERVIEW . 10 pages. Dec 02, 2004. Order No.: RL32266 .

TRANSACTIONS FEE . 10 pages. Sep 22, 2003. Order No.: M-092203 .

TRANSFER PRICING AND TAXES: BACKGROUND AND ISSUES . 15 pages. Oct 19, 1994. Order No.: 94-823 .

TRANSPORTATION FUEL TAXES AFTER THE 104TH CONGRESS . 6 pages. Oct 24, 1996. Order No.: 96-852 .

TRANSPORTATION FUEL TAXES AFTER THE 1993 BUDGET ACT: HOW MUCH? FOR WHAT? AND FOR HOW LONG? . 6 pages. Oct 07, 1993. Order No.: 93-888 .

TRANSPORTATION FUEL TAXES AND LEGISLATIVE ISSUES . 6 pages. Oct 06, 1999. Order No.: RS20281 .

TRANSPORTATION FUEL TAXES: IMPACTS OF A REPEAL OR MORATORIUM . 6 pages. Mar 28, 2000. Order No.: RS20521 .

TRANSPORTATION FUEL TAXES: IMPACTS OF A REPEAL OR MORATORIUM . 7 pages. May 07, 2008. Order No.: RL34475 .

TRANSPORTATION FUEL TAXES: LEGISLATIVE ISSUES, AND THE TRANSPORTATION EQUITY ACT . 6 pages. Jun 17, 1998. Order No.: 98-555 .

TUITION TAX CREDIT AND DEDUCTION: ISSUES RAISED BY THE PRESIDENT'S PROPOSALS . 10 pages. Feb 18, 1997. Order No.: 96-607 .

TUITION TAX CREDITS . 6 pages. Feb 01, 1993. Order No.: 93-124 .

TUITION TAX CREDITS . 20 pages. Jul 19, 1982. Order No.: IB81075 .

TUITION TAX DEDUCTION: ISSUES RAISED BY THE PRESIDENT'S PROPOSAL . 6 pages. Jan 23, 1995. Order No.: 95-186 .

TYPES OF REGULATORY GUIDANCE ISSUED DURING 2000 . 52 pages. Jan 25, 2000. Order No.: M-012500 .

U.N. FUNDING: GLOBAL TAX PROPOSALS: A BRIEF DISCUSSION . 6 pages. Aug 29, 2000. Order No.: RS20663 .

U.S. FEDERAL GOVERNMENT REVENUES: 1790 TO THE PRESENT . 15 pages. Sep 25, 2006. Order No.: RL33665 .

U.S. FEDERAL TAXES IN PUERTO RICO . 4 pages. May 18, 1994. Order No.: 94-428 .

U.S. FEDERAL TAXES IN PUERTO RICO . 6 pages. Oct 30, 2000. Order No.: RS20718 .

U.S. TAX POLICY AND RENTAL HOUSING: AN ECONOMIC ANALYSIS . 41 pages. Nov 06, 1985. Order No.: 85-208 .

U.S. TAXATION OF OVERSEAS INVESTMENT AND INCOME: BACKGROUND AND ISSUES . 13 pages. Jan 28, 2009. Order No.: RL32749 .

U.S. TAXATION OF OVERSEAS INVESTMENT AND INCOME: BACKGROUND AND ISSUES IN 2002 . 19 pages. Aug 08, 2002. Order No.: RL30848 .

U.S. TAXATION OF OVERSEAS INVESTMENT AND INCOME: BACKGROUND AND ISSUES IN 2004 . 26 pages. Nov 09, 2004. Order No.: RL31717 .

U.S. TAXATION OF OVERSEAS INVESTMENT: A BRIEF OVERVIEW . 6 pages. Jul 30, 1999. Order No.: RS20284 .

UNDERWITHHOLDING OF INCOME TAXES AND THE MAKING WORK PAY TAX CREDIT . 3 pages. Jan 19, 2010. Order No.: R40969 .

UNEMPLOYMENT COMPENSATION: PROPOSALS TO REDUCE THE FEDERAL ROLE . 6 pages. May 20, 1998. Order No.: 97-369 .

UNFUNDED MANDATES AND STATE TAXATION OF THE INCOME OF FANNIE MAE, FREDDIE MAC, AND SALLIE MAE: IMPLICATIONS FOR D.C. FINANCES . 17 pages. Sep 08, 1995. Order No.: 95-952 .

UNITED NATIONS AND GLOBAL TAXATION: AN UPDATE OF PROPOSALS IN 1999 . 5 pages. Aug 02, 1999. Order No.: RS20288 .

USING BUSINESS TAX CUTS TO STIMULATE THE ECONOMY . 14 pages. Jan 29, 2009. Order No.: RL31134 .

VALUE-ADDED TAX AS A NEW REVENUE SOURCE . 9 pages. Apr 20, 2006. Order No.: IB91078 .

VALUE-ADDED TAX AS A NEW REVENUE SOURCE . 8 pages. Sep 15, 2003. Order No.: IB91078 .

VALUE-ADDED TAX IN CANADA: BACKGROUND, EVALUATION, AND IMPLICATIONS FOR THE UNITED STATES . 12 pages. Apr 14, 1993. Order No.: 93-405 .

VALUE-ADDED TAX: A NEW U.S. REVENUE SOURCE? . 32 pages. Jan 03, 2008. Order No.: RL33619 .

VALUE-ADDED TAX: CONCEPTS, POLICY ISSUES, AND OECD EXPERIENCES . 58 pages. Jan 13, 1994. Order No.: 94-41 .

VALUE-ADDED TAX: CONCEPTS, POLICY ISSUES, AND OECD EXPERIENCES . 60 pages. Apr 17, 1995. Order No.: 95-500 .

VALUE-ADDED TAX: REVENUE ESTIMATES FOR FY95 . 13 pages. Jul 26, 1993. Order No.: 93-687 .

WAGNON V. PRAIRIE BAND POTAWATOMI NATION: STATE TAX ON MOTOR FUELS DISTRIBUTED TO INDIAN TRIBAL RETAILERS . 6 pages. Dec 09, 2005. Order No.: RS22321 .

WHAT EFFECTS HAVE THE 2001 TO 2003 TAX CUTS HAVE ON THE ECONOMY? . 30 pages. Jan 16, 2008. Order No.: RL32502 .

WHO DOESN'T PAY INCOME TAXES? . 8 pages. Aug 06, 2010. Order No.: R41362 .

WINE EXCISE TAXES . 3 pages. Jun 02, 1993. Order No.: 93-544 .

WORK OPPORTUNITY AND WELFARE-TO-WORK TAX CREDITS . 2 pages. Jan 21, 2003. Order No.: EBWLF73 .

WOULD TAX REFORM ALTER THE ECONOMY'S GROWTH? . 13 pages. Apr 21, 2006. Order No.: RL33378 .

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