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GAO Reports by subject "Tax exempt status"

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Date Report No. Title
Date Oct. 28, 1993 Report No. RCED-94-2 Title

Environmental Infrastructure: Effects of Limits on Certain Tax-Exempt Bonds

United States General Accounting Offwe GAO October 1993 Report to Congressional Requesters ‘ ENVIRONMENTAL , INFRASTRUCTURE Effects of Limits on ,CertainTax-Exempt .Bonds GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-249942 October 23,1993 The Honorable Christopher Shays The Honorable Nita M. Lowey House of Representa...
Date June 22, 1993 Report No. GGD-93-110 Title

Long-Term Care Insurance: Tax Preferences Reduce Costs More for Those in Higher Tax Brackets

.. IJnited States General Accounting Office GAO June 1993 Report to the Chairman, Committee on Energy and Commerce, House of Representatives LONG-TERM CARE INSURANCE Tax Preferences Reduce Costs More for Those in Higher Tax Brackets GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-253549 June 22,1993 The Honorable John D. Dingell Chairman, Committee ...
Date May 21, 1993 Report No. HRD-93-27R Title

Tax Policy and Administration: Tax Abatement

GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-249808 May 21, 1993 The Honorable United States The Honorable United States The Honorable United States The Honorable The Honorable United States Dear Senators: Property tax abatements granted to business by state and/or local governments are a common economic development tool in the United States. You as...
Date May 10, 1993 Report No. GGD-93-104 Title

Tax Policy and Administration: Improvements for More Effective Tax-Exempt Bond Oversight

m-m IJnit,c?d St,nt,es Ger~eral Acconnt,ing Office GAO Report to the Chairman, Sul>cwnmitt;ee on Human Resources and Intergovernmental Relations, Committee on Government Operations, House of Representatives -Tm-POLICY AND ADMINISTRATION Improvements for More Effective Tax-Exempt Bond Oversight General Government Division B-262264 May lo,1993 The Honorable Edolphus Towns Chairman, Subcommittee on H...
Date April 22, 1993 Report No. RCED-93-106 Title

Industrial Development Bonds: Achievement of Public Benefits Is Unclear

I Jnitcttl States Generrtl Accounting Offict! ‘ GAO April 1!)!KS Report to the Chairman, Human Resources and Intergovernmental Relations Subcommittee, Committee on Government Operations, House of Representatives INDUSTRIAL DEVELOPMENT BONDS Achievement of Public Ben&s Is Unclear Resources, Community, and Economic Development Division B-249447 April 22, 1993 The Honorable Edolphus Towns Chairman,...
Date March 30, 1993 Report No. T-GGD-93-20 Title

Earned Income Tax Credit: Effectiveness of Design and Administration

United States General Accounting Office Testimony Before the Subcommitteeson Select Revenue Measuresand Human Resources,Committee on Ways and Means, U.S. House of Representatives For Release Delivery on Expectedat 10:00am. EST Tuesday March 30,1993 EARNEDINCOMETAX CREDIT Effectiveness of Design and Administration Statementof JennieS. Stathis, Director Tax Policy and Administration Issues General G...
Date March 19, 1993 Report No. GGD-93-60 Title

Tax Administration: Erroneous Dependent and Filing Status Claims

iGY*l1 I !)!):I TAX ADMINISTRATION Erroneous Dependent and Filing Status Claims .. ,.. . _ 148852 I I I RESTRICTED--Not to be released outside the General Accounting Office unless. specifically approved by the Office of Congrm .I .I .“,_ .l.l_ I. .- . -. -... __... .I. _........_.._ ---__-- _-.--..I-.. .-----_-._- _-.. -- ---.-_._.... _-- -_ I. ““I ..I ,.1..“. . .ll_- ..-.. “...I--.-- .-...
Date Feb. 8, 1993 Report No. GGD-93-11R Title

Tax Policy and Administration: Small Tax Exempt Insurance Companies

GAO General Accounting Omce Washington, D.C.20548 General Government Division united states B-252146 February 8, 1993 Mr. Michael P. Dolan Acting Commissioner Internal Revenue Service Dear Mr. Dolan: 148488 I During the summer of 1992 we initiated a review of taxexempt insurance companies. We became aware that certain companies covered by Section 501 (c) 15 of the Internal Revenue Code could be es...
Date July 24, 1992 Report No. RCED-92-247R Title

Housing: Industrial Development Bonds

GAO unh?d states General Accounting OfIke Waehington, D.C. 20548 Resources, Community, and Economic Development Division B-249447 July 24, 1992 lllllllllllll 147389 The Honorable Ted Weiss Chairman, Human Resources and Intergovernmental Relations Subcommittee Committee on Government Operations House of Representatives Dear Mr. Chairman: we were asked In a July 16, 1992, meeting with your office, t...
Date June 17, 1992 Report No. B-247969 Title

Government Operations: [Comments on Cincinnati Airport Bond Issue]

AR1M61V A GA O~ { United States General Accounting Office Washington, D.C. 20548 Office of the General Counsel B-247969 June 17, 1992 The Honorable Wendell Ford United States Senate Dear Senator Ford: On March 2, 1992, you forwarded to our office a request from Ms. Jo Ann Kaeupher. Ms. Kaeuper asked about requirements in the'/I'nternal Revenue Code'for issuance of private activity bonds to finance...
Date April 7, 1992 Report No. GGD-92-43 Title

Tax Policy: Effects of Changing the Tax Treatment of Fringe Benefits

(;c~twral Amounting ..““ll ..l-.ll*.,II.*ni t,t*d Sl,a.t,c~s -.-.-_-----l...._.l.....^ ..- ..I.._.....- l”.l.“l..*. _... ..._. “... I I_. l.*“;-l-“ll.-_.“l”-.--~--l Office -...-.- GAO IkporC to the Joint Comnlittcc on Taxation, U.S. Congress TAX POLICY Effects of Changing the Tax Treatment of Fringe Benefits GAO United States General Accounting Office Wwhington, D.C. 20548 Genera...
Date Sept. 27, 1991 Report No. GGD-91-124FS Title

Tax Policy: Internal Revenue Code Provisions Related to Tax-Exempt Bonds

GAO I’ Sheet for the Chairman, act Subcommittee on Human Resources and Intergovernmental Relations, Corn&tee on Government Operations, House of Representatives TAX POLICY Internal Revenue Code Provisions Relate Tax-Exempt Bonds #I ll 1111111 144965 - __- .__ _._~_ ---_____-_~~--- GAO llnited St.&es General Accounting OffIce Washington, DC 2054t( General Government. Division - B-245055 Septdex 27...
Date July 10, 1991 Report No. T-HRD-91-43 Title

Nonprofit Hospitals: Better Standards Needed for Tax Exemption

For Release on Delivery Expected at 10:00 a.m. Wednesday July 10, 1991 #ONPROFIT HOSPITALS: Better Standards Needed for Exemption Tax Statement of Mark V. Nadel, Associate Director, National and Public Health Issues Before the Committee on Ways and Means House of Representatives SUMMARY’ In the wake of increasing pressure on hospitals to contain costs, there are concerns that some hoepltals are ...
Date March 29, 1991 Report No. GGD-91-50 Title

Tax-Exempt Bonds: Retirement Center Bonds Were Risky and Benefited Moderate-Income Elderly

TAX-EXEMPT BONDS Retirement Center Bonds Were Risky and Benefited ModerateIncome Elderly II llllllll III III 143513 4hneral Government Division B-241960 March 29,199l The Honorable David Pryor Chairman, Special Committee on Aging United States Senate The Honorable Brian Donnelly House of Representatives This report responds to your request that we (1) review the extent to which charitable organiza...
Date Nov. 7, 1990 Report No. AFMD-91-2 Title

Financial Audit: Northeast-Midwest Congressional Coalition Financial Statements for 1989 and 1988

__ ..__II. ”_-...__._ ^I~~ __ _ .I _ GA!! .ll,“l,“,..ll .,,.” ,,,., _n, ,^ . I. ““l.l l l. ““l._-l”..l” .., “.“, I I ., ._ _... ..^...... I . . ..-. I~-^.-“-“-.“----l__ ---_ FINANCIAL AUDIT Northeast-Midwest Congressional Coalition Financial Statements for 1989 and 1988 ill ~lllllll~l~ 142606 -- -1-.-_ -~ GAO,'AI;'MI)-!)I-2 1 ! ? ,,, .,, ,, ,,“,,, ._ _ .,_. _.- . .....
Date June 8, 1990 Report No. GGD-90-55 Title

Tax Administration: IRS Can Improve Its Process for Recognizing Tax-Exempt Organizations

United States General Accounting Office GAO June 1990 Report to the Honorable Fred,T. Goldberg, Jr., Commissioner of Intertial Revenue GAO,‘GGD-90-55 GAO United States General Accounting Office Washington, DE. 20548 General Goverument Division B-238929 June 81990 The Honorable Fred T. Goldberg, Jr. Commissioner, Internal Revenue Service Dear Mr. Goldberg: The Internal Revenue Service (IRS) recei...
Date May 30, 1990 Report No. HRD-90-84 Title

Nonprofit Hospitals: Better Standards Needed for Tax Exemption

GAO Representatives NONPROFIT HOSPITALS Better Standards Needed for Tax Exemption ,’ ., ‘,I ,‘.? L) ,, .I _, +gjg / d p.,,$4 ._. “’ ,.: “,“/ .” .r:\,g’. j) C( \“. :p‘,,,: f ,‘/ i((0,.“\‘I! ,,. 141681 Human Resources Division B-237838 May 30,199O The Honorable Edward R. Roybal Chairman, Select Committee on Aging Houseof Representatives Dear Mr. Chairman: This report resp...
Date March 26, 1990 Report No. GGD-90-35 Title

Tax Policy: Uncertain Impact of Repealing the Deferral for Reinvested Shipping Income

United States General Accounting Office Report to the Chairman, Subcommittee on Seapower and Strategic and Critical Materials, House Committee on Armed Services, House of Representatives TAX POLICY Uncertain Impaet of Repealing the Deferral for Reinvested Shipping Income 1 GAO/GGtHO-35 . GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-233717 March 2...
Date Jan. 29, 1990 Report No. GGD-90-31 Title

Tax Policy: Tax Treatment of Life Insurance and Annuity Accrued Interest

GAO January 1990 Report to t lw Chai man, Comui t t ee OII Finance, U.S. Senate, and the Chairman, Committee on Ways and Means, House of Representatives TAXPOLICY Tax Treatment of Life Insurance and Annuity Accrued Interest GAO/GGD-90-3 1 General Government Division B-237966 January 29,199O The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate The Honorable Dan Rostenkows...
Date Dec. 18, 1989 Report No. GGD-90-9BR Title

Tax Policy: Tax-Exempt Bond Issuance Costs

I .~ __I. --.__~~_--.--.-- --,--.-- ---rc-“--.--lll _--_-.___j^ .-.- --__ v I-.-- sir -.~ .._- i-lr-llc- --.. -.--.,._“~~_-~ ._-=~.. -1 ~_ _,--. -.. _~ _A GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-234206 December18,1989 The Honorable Brian Donnelly House of Representatives Dear Mr. Donnelly: Tnis briefing report responds to your September ...
Date Oct. 14, 1988 Report No. GGD-89-7 Title

Tax Policy: Preliminary Data on Tax-Exempt Bonds Used to Finance Housing for the Elderly

United States General Accounting Oifice GA6 October 1988 Report to the Joint Committee on Taxation, U.S. Congress TM POLICY Preliminary Data on Tax-Exempt Bonds Used to Finance Housing for the Elderly- GA6 United States General Accounting Office Washington, D.C. 20548 General Government Division B-231305 October 14,1988 The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The Honorabl...
Date Aug. 11, 1988 Report No. GGD-88-84 Title

Tax Administration: Tax Law Compliance of Churches and Tax-Exempt Religious Organizations

United States General Accounting Office Report to the Honorable Charles B. Rangel, House of Representatives August 1988 TAX ADMINISTRATION Tax Law Compliance - of Churches and Tax- Exempt Religious Organizations RESI?IIO--Not to be released outside the 0enera.l Accounting office except on the basis of the specific appti by the OfIke of Congressional Relations. . General Government Division B-23051...
Date Aug. 8, 1988 Report No. GGD-88-120FS Title

Tax Policy: Additional Information on Life Insurance Mortality Charges

United States General Accounting Office GAO August 1988 Fact Sheet for the Honorable Fortney H. (Pete) Stark, Houseof Representatives TAX POLICY Additional Information on Life Insurance Mortality Charges 1 GAO/GGlM8-12OF’S ~a901/13G% I 7 . GAO United States General Accounting Offke Washington, D.C. 20548 General Government Division B-229198 August 8, 1988 The Honorable Fortney House of Represent...
Date June 28, 1988 Report No. T-GGD-88-43 Title

Tax Policy and Administration: Competition Between Tax-Exempt Organizations and Taxable Businesses

United States General Accounting GAO -- Office Testimony For Release on Delivery Expected at 9:30 a.m. EDT Tuesday June 28, 1988 Competition Organizations Between Tax-Exempt and Taxable Businesses Statement of Jennie S. Stathis, General Government Before House the Committee Associate Division on Small Director Business 136189 COMPETITION BETWEEN TAX-EXEMPT ORGANIZATIONS AND TAXABLE BUSINESSES Summ...
Date June 14, 1988 Report No. GGD-88-95 Title

Tax Policy: Mortality Charges on Single Premium Life Insurance Should Be Restricted

United States General Accounting Office GAO June 1988 Report to the Honorable Fortney H. (Pete) Stark, House of Representatives TAX POLICY Mortality Charges on Single Premiti Life Insurance Should Be Restricted GAO/GGDSS-95 I ‘ United States General Accounting Office Washington, D.C. 20548 General Government Division H-229198 June 14, 1988 The Honorable Fortney H. (Pete) Stark House of Represent...
Date March 28, 1988 Report No. T-RCED-88-31 Title

Housing: Role of Qualified Mortgage Bonds in Providing Home Ownership Opportunities

For Release on: Delivery Exipected at 9:30 a.m. EST Monday, March 28, 1988 i'",Role of Qualified in Providing Opportunities Mortgage Bonds Home Ownership Statement of Associate John H. Luke, Resources, Community, Development Division Before the Subcommittee Committee on Senate U.S. on Taxation Finance Director and Economic I and Debt Management ~cl3 GeO/T-RCED-88-31 I GAO Form 160 (12/87) Mr. Chai...
Date Oct. 29, 1987 Report No. PEMD-88-1 Title

Employee Stock Ownership Plans: Little Evidence of Effects on Corporate Performance

. United States Generd Accounth~ Office GAO OaDber 1987 Report to the Chairman, Committee on Finance, U.S. Senate EMPLOYEE STWK OWNERSHIPPLANS Little Evidence of Effects on Corporate Performance GAO/PElbfD-W-1 - -- Program Evaluation and Methodology Division B-220256 October 29. 1987 The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate Dear Mr. Chairman: This report is o...
Date Oct. 16, 1987 Report No. GGD-88-9BR Title

Tax Policy: Taxation of Single Premium Life Insurance

United States General Accounting Office GAO October 1987 Briefing Report to the Honorable Fortney H. (Pete) Stark, House of Representatives TAX POLICY Taxation of Single Premium Life Insmce GAO Lnited States General Accounting Offtce Washington. D.C. 20548 General Government Division B-229198 1 October 16, 1987 The Honorable Fortney H. (Pete) House of Representatives Dear Mr. Stark: Stark I that w...
Date June 22, 1987 Report No. T-GGD-87-20 Title

Tax Policy and Administration: Tax-Exempt Organizations and the Unrelated Business Income Tax

United States Gen&aJ Accounting OlXlce 1.3 34 2L ’ GAO For Relcaaa on Delivery Expected at 12 noon, EDT June 22, 1987 Testimony Tax-Exqmpt Business Organizations ‘ Income Tax and the Unrelated Statement of Jennie S. Stathis, General Government Before the Subcommittee Committee Associate Division Director House of on Oversight on Ways and Means Representatives lllllllII llllll 133426 GAO/T-GGD-...
Date Jan. 16, 1987 Report No. GGD-87-32FS Title

Tax Administration: Information on Lobbying and Political Activities of Tax-Exempt Organizations

United States G&era&Accounting Office 1 GAO January 1987 Fact Sheet for the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives llllllllllllllllllllllllllll LM132185 I§ ON Information on Lobbying and Political Activities Exe Organi ations RESTRiC:TED ---PTot to bc releasocl outside the General ‘ : Accounting Office rxccp: on the basis of specific approval ...
Date June 21, 1985 Report No. 127240 Title

Housing: The Use of Tax-Exempt Bonds in Financing Multifamily Rental Housing

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT lo:00 AM JUNE 21, 1985 STATEMENT OF RALPH V. CARLONE, DEPUTY DIRECTOR RESOURCES, COMMUNITY, AND ECONOMIC DEVELOPMENTDIVISION U.S. GENERAL ACCOUNTING OFFICE BEFORE THE SUBCOMMITTEEON OVERSIGHT COMMITTEE ON WAYS AND MEANS U.S. HOUSE OF REPRESENTATIVES ON THE USE dF TAX-EXEMPT BONDS I'N FINANCING MIJLTI...
Date May 14, 1985 Report No. GGD-85-36 Title

Tax Policy and Administration: IRS' Information on Revoked Charitable Tax-Exempt Organizations Could Be Improved

UN~TEDSTATESG~ERALACCOUNTINGO~~ICE WASHINGTON. D.C. 2OS48 GCNERAL. GOVCRNMKNT 0IvIsIoN B-211258 LAY 1 4 1985 Mr. S. Allen Winborne Assistant Commissioner BmployeebPlans and Exempt, Organizations Internal Revenue Service Dear Mr. Winborne: Subject: IRS' Information 0~ Revoked Charitable Tax-Exempt Orqanizr:tions Could Be Improved (GAO/GGD-85-36) r . During our study ,of the sancions available to th...
Date Aug. 14, 1984 Report No. 124886 Title

Tax Policy and Administration: Federal Fuel Ethanol Tax Incentives

United States General Accounting Office Washington, D.C. 20548 / For release on delivery Tuesday, August 14, 1984 STATEMENTOF DONALD2. FORCIER SENIOR GROUPDIRECTOR RESOURCES,COMMUNITY, t ECONOMIC DEVELOPMENT DIVISION BEFOREA JOINT HEARING OF THE SUBCOMMITTEE INVESTIGATION AND OVERSIGHT ON COMMITTEEON SCIENCE AND TECHNOLOGY AND THE SUBCOMMITTEE WHEAT, SOYBEANS, ON AND FEED GRAINS COMMITTEEON AGRICU...
Date Sept. 12, 1983 Report No. PAD-83-46 Title

Budget and Spending: Trends and Changes in the Municipal Bond Market as They Relate to Financing State and Local Public Infrastructure

f - $F~ On - ii Ti-IEU.S.GENERAL ACCOUNTING OFFICE Report To The Chairman, Subcommittee Ec&omic Stabilization, Committee On Banking, Finance And Urban Affairs House Of Representatives Trends And Changes In The Municipal Bond Market As They Relate To Financing State And Local Public infrastructure Changes in the structure of the municipal bond market over the past decade have contributed to increas...
Date April 18, 1983 Report No. RCED-83-145 Title

The Costs and Benefits of Single Family Mortgage Revenue Bonds: Preliminary Report

h’ THE US GENERAL ACCOUNTING OFFICE Report To The Chairman Committee On Finance United States Senate The Costs And Benefits Of Single-Family Mortgage Revenue Bonds: Preliminary Report GAO is in the final stages of completing a comprehensive study on the costs and benefits of mortgage revenue bonds. These taxexempt bonds which are issued by State and local agencies provide subsidized loans to fir...
Date Jan. 5, 1983 Report No. GGD-83-7 Title

Tax Policy and Administration: Legislation Needed To Improve Administration of Tax Exemption Provisions for Electric Cooperatives

. BY THE COMPTROLLER GENERAL Report To The Congress OF THE UNITED STATES Legislation Needed To Improve Administration Of Tax Exemption Provisions For Electric Cooperatives Since electric cooperatives were first granted tax exemption in 1924, many of them have grown and changed. IRS has tried to recognize the wide diversity among electric cooperatives when administering tax exemption provisions. Ho...
Date Nov. 4, 1982 Report No. RCED-83-22 Title

Housing: Federal Credit Policy on Guaranteed Loans Should Be Clarified and Enforced

BY THEUS. GENERALACCOUNTING OFFICE Report To The Director Office Of Management And Budget Fbderal Credit Policy On Guaranteed Should Be Clarified And Enforced . Office of Management and Budget (OMB) Circular No. A-70 was issued to help provide effective and economical Federal credit assistance programs by prescribing, for example, that certain fees be charged, thatiprivate lenders-share financial ...
Date July 7, 1982 Report No. PLRD-82-54 Title

Government Operations: Fee Guidelines Still Needed for Government-Sponsored Nonprofit Organizations

General Accounting Office Fee Guidelines Still Needed For Government-Sponsored Nonprofit Organizations The variety of mine and pay sored nonprofit reflect a lack of procedures used to deterfees to Government-sponorganizations continues to uniformity in Federal policy. The weighted guidelines used by the Department of Defense in determining fees for the organizations GAO reviewed are not appropriat...
Date Oct. 28, 1981 Report No. 116761 Title

Income Security: The Government's Investigation of the International Brotherhood of Teamsters' Pension Funds

UNITED STATES GENERALACCOUNTINGOFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:00 a.m. October 28, 1981 STATEMENTOF GREGORY AHART, DIRECTOR J. HUMANRESOURCES DIVISION UNITED STATES GENERALACCOUNTINGOFFICE BEFORE THE PERMANENT SUBCOMMITTEE INVESTIGATIONS ON OF THE AFFAIRS COMMITTEEON GOVERNMENTAL UNITED STATES SENATE ON THE GOVERNMENT'SINVESTIGATION OF THE INTERNATIONAL BROTHERH...
Date July 8, 1981 Report No. GGD-81-83 Title

Tax Policy and Administration: Illegal Tax Protesters Threaten System

t ./ REPORTBY THE Comptroller General OF THE UNITEDSTATES Illegal Tax Protesters Threaten Tax System The number of illegal tax protesters--persons who, according to IRS, advocate and/or use schemes to evade paying taxes--has increased significantly in recent years. Since they represent a threat to our Nation’ voluntary tax s system, IRS has taken some important counter measures, including the es...
Date Jan. 30, 1981 Report No. PAD-81-58 Title

Transportation: GAO Comments on Department of Transportation Study of Amtrak State and Local Taxation

COMPTROLLER GENERAL WASHINGTON OF D.C. THE UNITED 20548 STATES 30 January a-201721 The Honorable Bob Packwood, Chairman on Commerce, Science, and Transportation u .S. Senate 1981 Committee The rlonorable Howard W. Cannon Ranking Islinority Member Committee on Commerce, Science, and Transportation U.S. Senate - Subject: "A0 Comments on Department of Transportation b Study of Amtrak State and Local ...
Date Dec. 15, 1980 Report No. C-ID-81-2 Title

International Affairs: Department of Defense Still Paying Some Foreign Taxes

COMPTROLLER GENERAL'S REPORT TO THE Ce COMMITTEE ON APPROPRIATIONS c Hc"rsGsE REPRE;st;pm?lI'?II~6% OF DIGEST ------ c DEPARTMENT OF DEFENSE STILL PAYING SOME FOREIGN TAXES ": ..._.d (Since the early 1950s the Congress has expressed concern that the United States not pay taxes to foreign governments on defense activities overon Appropriations seas. In 1979, the House Committee noted that some tax ...
Date Jan. 11, 1980 Report No. B-197139 Title

Government Operations: [Comments on S. 2064]

g8 \ m / COMPTROLLER GENERAL OF THE UNITED STATES D.C. ~WASHINGTON, Z0548 B- 10971 ~January CEDO-97 11, 1980 L1o The Honorable Russell B. Longs Chairman, Committee on FinanceA 0 United States Senate va i Dea f in h: S. 206 7was recently referred to the Senate Committee on inance fr its consideration. The bill would amend Section 103 of the Internal Revenue Code of 1954 to provide that the interest...
Date Nov. 1, 1979 Report No. PAD-80-26 Title

Tax Expenditures: A Primer

I . .* 19 a pri r U.S. General Accounting Office PAD 80-26 1979 6 >At3 Form 115 ( R E V . 1 0 - 7 8 ) Dactrov, previous editions) " 0 . A (CAM NO 2 ) U.S. GENERAL ACCOUNTING OFFICE APPROVAL FOR DISTRIBUTION OF REPORT t b _I TITLE OF REPORT (atid Reqrrc~src.r / i Cori,ucaio)ial Assi,qnnii-rits) o TAX EXPENDITURES: A PRIMER UNRESTRICTED a THE COMPTROLLER GENERAL RESTRICTED D IR ECTOR , I 0 CLASSIFIE...
Date Sept. 25, 1979 Report No. PAD-79-64 Title

Financial Management: Alternatives for Achieving Greater Equities in Federal Land Payment Programs

I .A 5 L w THECOMPTROLLERGENERAL OF THEUNITEDSTATES -- - Report ToThe Congress Alternatives for Achieving Greater Equities in Federal Land Payment Programs A variety of land payment programs have evolved over the years to compensate States and counties for tax exemptlons on Federal land wlthm their lurlsdlctlon GAO reviewed programs In eight western States where 80 percent of the Federal land paym...
Date April 19, 1979 Report No. FPCD-79-19 Title

The Tax Status of Federal Resale Activities: Issues and Alternatives

STUD’ BY THE STAFF THE U’S, OF r. General Accounting Office The Tax Status Of Federal Resale Activities: Issues And Alternatives There are thousands of resale activities in the Federal Government. The largest, Department of Defense commissaries, exchanges, clubs, and liquor stores, are widespread and big business. Because they are considered Federal instrumentalities, they are exempt from most...
Date Oct. 31, 1978 Report No. GGD-78-72 Title

Tax Policy and Administration: Changes Needed in the Tax Laws Governing the Exclusion for Scholarships and Fellowships and the Deduction of Job-Related Educational Expenses

y2aL/ REPORTB\i:THE OF THE UNITED STATES P1ESTR1tZTEb Accountbg ch$$j@~&&&#j& - 1 +?te Takys s~pcc~~iu &rovai llllllllllllllllllllllllllllllllllll LM107685 ctflk~ Wet to be released OXZ=J~ ~ii c:=i b.T3iS tw.pne aut~ido of .~ ,, A’ 3 Governing The Exclusion For c (! Scholarships And Fellowships 1Q~Q?5 And The Qedtiction Of Job Related Educational Expenses GAO found the applicable tax rules of se...
Date Dec. 14, 1976 Report No. 100316 Title

Tax Policy and Administration: How the Internal Revenue Service Selects and Audits Individual Income Tax Returns

, * -FOR RELEASE ON DELIVERY Expected at iO:CO a.m. EST Tuesday, December 14, 1976 STATEMENTOF DIVISION VICTCR L. LONE, DIRECTOR, GEFlERALGOVERNKENT BEFORE THE SUBCOMMITTEEOX OVERSIGHT HOUSE COM.W-TEE ON WAYS AND MEA% ON HOWTHE INTERNAL REVEM? SERVICE SELECTS AND AUDITS IF!DIVIDUAL IIKOYE TAX RETURNS Mr. Chairman and f+emhers of the Subcommittee: deals with the reviews we made of how IRS selects O...
Date March 20, 1975 Report No. 090216 Title

Financial Management: Audit of the Federal Prison Industries' Financial Statements for Fiscal Year 1974

UNITED STATES GENERAL ACCOUNTING OFFICE WASHiNGTON REGIONAL FIFTHFLOOR 80BWE!ZTBROADSTREET FALLS CHURCH, VIRGINIA OFFICE i 22046 MAR 2 0 1975 I Mr. David C. Jelinek, Associate Federal Prison Industries, Inc. HOLC Building 101 Indiana Avenue, NW. Washington, D.C. 20537 Dear Mr. Jelinek: . Commissioner e8’ : Our audit of the Federal Prison Industries’ for fiscal year 1974 is completed and our re...
Date Jan. 1, 1974 Report No. 091052 Title

Campaign Finance Reform: Limiting Campaign Contributions