Title: 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.
First published: 1994
Subjects: Law and legislation, Research and development tax credit, Taxation, Tax refunds, Intergovernmental tax relations
Places: United States
LC classification: KF27 .W3468 1994a