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Title
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The tax reform act of 1985 (H.R. 3838): Interpreting the revenue estimates
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Date
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1986
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Summary
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Estimates how that over its first five years, the Tax Reform Act of 1985 (HR 3838) would be revenue neutral, with a reduction in revenue from the individual income tax just offset by an increase in revenue from the corporate income tax. This report describes the major changes in the individual and corporate income tax systems that would produce these revenue patterns. Notwithstanding the five-year revenue estimates, the report concludes that the bill would not significantly increase the tax burden on corporate-sector income. Further, in the long-run, the bill may lose tax revenue compared to revenue that would be generated under the current tax system.
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Title
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Immunity for witnesses testifying before congressional committees
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Date
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1986
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Summary
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When a witness before a congressional committee asserts his fifth amendment privilege against self-incrimination, the committee may obtain a court order which compels him to testify and grants him immunity against the use of his testimony and information derived from that testimony in a subsequent criminal prosecution. He may still be prosecuted on the basis of other evidence.
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Title
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The general liability category of commercial insurance: Some explanations of a "crisis"
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Date
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1986
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Summary
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This report analyses some of the available data to identify some of the reasons for the "crisis" of affordability and availability of the General Liability category of commercial insurance. Four possible reasons are identified: while there have apparently been dramatic increases in premium rates, premium income in the General Liability category is rising slowly relative to losses; insurers are writing less of these lines in comparison with other lines; the high and rising cost of litigation; and the relatively sharp swings in under- writing experience. These explanations do not necessarily cover the broad spectrum of and interaction between the legal, social, and other factors influencing the General Liability insurance market.
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Title
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National sales tax: Revenue estimates for fiscal year 1987
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Date
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1986
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Summary
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A national sales tax has been frequently discussed as a possible new tax source to reduce projected large budgetary deficits. This report contains estimates that a national sales tax with a comprehensive tax base could yield up to $22.44 billion for each 1 percent levied, based on data for fiscal year 1987.
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Title
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Farm income taxation under the house tax reform bill (H.R. 3838)
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Date
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1986
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Summary
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The House tax reform bill, H.R. 3838, makes some major changes in the tax provisions that most affect the way farm income is taxed. The investment tax credit is repealed, a new depreciation system is provided, restrictions are imposed on deducting preproduction expenses, a new minimum tax aimed at tax shelter investors is included, and tax rates are generally reduced. This report examines these and other provisions in the House tax bill.
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Title
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Mergers and acquisitions: A glossary of terms
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Date
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1986
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Summary
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Every profession develops specialized vocabularies; these serve to rid its internal discourse of cumbersome usages and to render complex ideas and practices in simple, concise terms, which, simplicity notwithstanding, may be perfectly opaque to the laymen. The field of corporate mergers and acquisitions describes its own participants and transactions with a set of terms which, if not lurid, is extremely colorful. A striking number of these terms derive from predation, crime, and warfare; some observers have cited this violent lexicon as evidence of a need for reform. This glossary presents short definitions of a selection of terms associated with mergers and acquisitions which have appeared in the extensive literature on the subject.
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Title
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Population programs of aid: Background of legislation -- 99th congress
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Date
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1986
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Summary
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The 99th Congress considered various proposals concerning U.S. aid to family planning programs abroad. Congress appropriated $239.3 million for FY 1986 (after Gramm-Rudman-Hollings sequestration) and $234.6 million for FY 1987 for AID population assistance activities. In addition Congress addressed a number of policy issues including whether the United States should cut off assistance to organizations which support voluntary abortions or abortion related activities with non-U.S. funds; whether the United States should fund international organizations operating in countries like China where there are widespread reports of coercive family planning measures; and whether AID should change its policy of informed choice in favor of a policy allowing a larger share of funds for groups that promote only natural family planning methods.
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Title
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The dairy provisions of the 1985 farm bill
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Date
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1986
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Summary
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The new omnibus farm law, the Food Security act of 1985, extends the dairy price support program for five years, authorizes reductions in the support rate after 1986, and establishes a new, voluntary program paying farmers to quit dairying. This report summarizes these and other dairy provisions in the legislation.
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Title
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Budget estimates for fiscal year 1987
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Date
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1986
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Summary
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The various budget proposals and estimates for fiscal year 1987 from the Administration and Congress are included and discussed in this report.
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Title
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Statutes authorizing sanctions against countries supporting international terrorism
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Date
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1986
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Summary
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This report identifies federal statutes that impose or may be used to impose sanctions on countries found to be supporting international terrorism. Two types of statutes are included: (1) those in which Congress has chosen to make certain prohibitions come into play once a nation has been identified as a country supporting international terrorism and (2) those broader delegated authorities that might be used by the President to impose sanctions against such countries but that are not limited to such use. While there may be additional statutes that may be relevant to the situation in question, the report lists what appear to be major sources of authority in this area.
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Title
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The U.S. filipino population, by congressional district
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Date
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1986
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Summary
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Table 1 of this CRS Report gives the total population of each 99th Congress district and the number and percent of the population who are of Filipino origin or descent, as self-identified in the 1980 census. The districts are ranked according to these numbers and percents, with one being the highest rank. Table 2 ranks 99th Congress districts in descending order, from the district with the largest number of Filipinos to the district with the smallest number. Table 3 ranks 99th Congress districts in descending order, from the district with the highest percent of Filipinos in the total population to that with the lowest percent.
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