 | 1980 - Broj stranica: 1102
...which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax. or a deferral of tax liability. Estimates of each tax expenditure are made independently of any other tax provision. If 2 or more items... | |
 | United States - 1983 - Broj stranica: 1272
...which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of tax liability; and the term "tax expenditures budget" means an enumeration of such tax expenditures. (4) The term... | |
 | United States. Office of Management and Budget - Broj stranica: 808
...laws which allow a special exclusion, exemption, or deduction from income or which provide a special credit, a preferential rate of tax, or a deferral of tax liability. Tax expenditures are instruments of public policy and, to varying National defense 5.5 70 6 7 0 9.7... | |
 | United States - 1974 - Broj stranica: 742
...which allow a s[>eciul exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of tax liability; and the term "tax expenditures budget" means an enumeration of such tax expenditures. (4) The term... | |
 | United States. Congress. Senate. Committee on the Budget - 1974 - Broj stranica: 384
...which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of tax liability, and the term "tax expenditures budget" means an enumeration of such tax expenditures. The next provision,... | |
 | United States. Congress. Senate. Committee on Rules and Administration - 1975 - Broj stranica: 1160
...which allows a special exclusion, exemption, or deduction from gross income or which provides a special credit, a preferential rate of tax, or a deferral of tax liability." I respectfully urge that the word "special" be dropped each place it appears. In this way we will remove/... | |
 | United States. Congress. House. Committee on Ways and Means - 1975 - Broj stranica: 96
...allowing a special exclusion, exemption or deduction from gross income or which provide a special tax credit, a preferential rate of tax, or a deferral of tax liability) show that a disproportionate percentage of $58 billion in FT 74 tax relief went to taxpayers not from... | |
 | United States. Congress. House. Committee on the Budget - 1975 - Broj stranica: 602
..."special.'' snocial rt-niupi"!). exemption or deduction from grr^s income — or which nro,M - .-, "p^ial credit, a preferential rate of tax or a deferral of tax liability. And the term "tax expenditure budget" means an enumeration of such tax expenditures. Now the emphasis,... | |
 | 1975 - Broj stranica: 1896
...which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of tax liability." To the laymen, these preferences are "loopholes." Some are good, some bad; some expensive, some modest;... | |
 | United States. Congress. Senate. Committee on Governmental Affairs - 1977 - Broj stranica: 1468
...which allow a special exclusion, exemption, or deduction from gross income, or which provide a special credit, a preferential rate of tax, or a deferral of tax liability." lu response to the Budget Act of 1974, certain tax expenditures have been listed, with revenue estimates,... | |
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tax expenditures" means those revenue losses attributable to provisions of the Federal tax laws which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of... 
