Present Law And Background Regarding The Federal Income Taxation Of Small Businesses

Overview Of The Federal Tax System As In Effect For 2023

Distributional Effects Of Selected Provisions From Subtitle A, Subtitle C, And Subtitle D Of Title I – Committee On Finance Of An Amendment In The Nature Of A Substitute To H.R. 5376, “An Act To Provide For Reconciliation Pursuant To Title II Of S. Con. Res. 14," As Passed By The Senate On August 7, 2022

Estimated Budget Effects Of The Revenue Provisions Of Title I – Committee On Finance, Of An Amendment In The Nature Of A Substitute To H.R. 5376, “An Act To Provide For Reconciliation Pursuant To Title II Of S. Con. Res. 14," As Passed By The Senate On August 7, 2022, And Scheduled For Consideration By The House Of Representatives On August 12, 2022

Overview Of The Federal Tax System As In Effect For 2022

Overview Of The Federal Tax System As In Effect For 2021

Overview Of The Federal Tax System As In Effect For 2016

Choice Of Business Entity: Present Law And Data Relating To C Corporations, Partnerships, And S Corporations

Macroeconomic Analysis At The Joint Committee On Taxation And The Mechanics Of Its Implementation.

Background And Data w/ Respect To Hedge Fund Reinsurance Arrangements

Foreign Passthrough Entity Use in Five Selected Countries

Modeling The Distribution Of Taxes On Business Income

Report To The House Committee On Ways And Means On Present Law And Suggestions For Reform Submitted To The Tax Reform Working Groups

Description Of The Treatment By Certain Countries Of Cost Recovery For Business Investment In Tangible And Intangible Assets

Present Law And Background Information Related To Federal Taxation And State And Local Government Finance

The Federal Revenue Effects Of Tax-Exempt And Direct-Pay Tax Credit Bond Provisions

Comparison Of Revenue Provisions Of H.R. 3630 As Passed By The House ("Middle Class Tax Relief And JCreation Act Of 2011") And As Amended By The Senate ("Temporary Payroll Tax Cut Continuation Act Of 2011")

Tax Incentives For Research, Experimentation, And Innovation

Present Law And Background Relating To Tax Treatment Of Business Debt

Present Law And Background Relating To Tax Treatment Of Household Debt