A proposal to modify the research tax credit, and H.R. 4138, to provide that federal tax refunds would be offset by past-due state tax obligations
Subtitle: hearings before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, second session, October 6, 1994.
Publisher: U.S. G.P.O.; For sale by the U.S. G.P.O., Supt. of Docs., Congressional Sales Office
Published: 1994
Place of publication: Washington
Language: eng
Number of pages: 54
Subjects: Research and development tax credit -- Law and legislation -- United States.; Intergovernmental tax relations -- United States.; Tax refunds -- United States.; Taxation -- Law and legislation -- United States.