Tax Gap [electronic resource] : Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?.
- [S.l] : [s.n.], 2011.
- Government document
1 online resource (19 p., digital, PDF file)
- Administrative agencies.
- System Details:
- System requirements: PDF reader software.
- Discusses issues surrounding IRS issued regulations that further delayed implementation of withholding provision in P.L. 109-222, the Tax Increase Prevention and Reconciliation Act of 2005, which requires 3% IRS withholding on payments for goods and services to contractors made by all branches of the Federal Government, and all but the smallest units of State and local government. Discusses arguments for and against the withholding provision, proposed repeal legislation in the 110th and 111th Congresses, two delays in implementation, and proposed repeal legislation in the 112th Congress.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Jan. 2013). Reuse except for individual research requires license from ProQuest, LLC.
- Other format:
- Microfiche version: Library of Congress. Government Division. Tax Gap
- Access Restriction:
- Restricted for use by site license.
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