Study of present-law penalty and interest provisions as required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 (including provisions relating to corporate tax shelters)
By: prepared by the staff of the Joint Committee on Taxation.
Contributors: United States. Congress. Joint Committee on Taxation.
Publisher: U.S. G.P.O.; For sale by the U.S. G.P.O., Supt. of Docs.
Published: 1999
Place of publication: Washington
Language: eng
Subjects: Tax penalties -- United States.; Interest -- Law and legislation -- United States.; Corporations -- Taxation -- Law and legislation -- United States.; Tax shelters -- United States.
Other titles: Study of present law penalty and interest provisions as required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 (including provisions relating to corporate tax shelters)
Notes: Includes bibliographical references.
At head of title: Joint committee print.
Distributed to some depository libraries in microfiche.
Shipping list no.: 99-0330-P (v. 1), 99-0328-P (v. 2).
Congressional Sales Office sales statement incorrect in publication.
"July 22, 1999."
"JCS-3-99."