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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) / prepared by the staff of the Joint Committee on Taxation.

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Record details

  • Physical Description: 1 online resource (2 volumes) : illustrations
  • Publisher: Washington : U.S. Government Printing Office, 1999.

Content descriptions

General Note:
Paper version available for sale by the Superintendent of Documents, U.S. Government Printing Office.
At head of title: Joint Committee Print.
"July 22, 1999."
"JCS-3-99."
Bibliography, etc. Note:
Includes bibliographical references.
Source of Description Note:
Description based on online resource; title from PDF cover (Govinfo web site, viewed Feb. 5, 2018).
Subject: Tax penalties > United States.
Interest > Law and legislation > United States.
Corporations > Taxation > Law and legislation > United States.
Tax shelters > United States.

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