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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 1982 tax return data and supply-side response to the tax cut: Manifestation or mirage?
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Date
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1984
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Summary
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This paper examines the recent claims that the published 1982 tax return data show that the tax cut in the Economic Recovery Tax Act of 1981 induced upper-income taxpayers to relay less heavily on tax shelters and to pay more, not less, income tax. The report indicates that the tax return data neither prove nor disprove these claims because they do not enable separating other effects, for example, normal income growth and short-term tax planning activities, from the long-term incentive effects of the tax cut. The implications for tax equity are also discussed.
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Title
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Carbon dioxide, the greenhouse effect, and climate: A primer
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Date
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1984
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Summary
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The report summarizes the present state of knowledge with respect to research and assessment of carbon dioxide effects, articulating the areas of emerging consensus and continuing disagreement, and focusing attention on the crucial uncertainties. Key scientific, technical, and social issues of contemporary carbon dioxide/climate debate are identified, and the implications and options for dealing with the possible effects of carbon dioxide-induced climatic change are outlined.
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Title
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"Unstated interest" and the tax treatment of property sales
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Date
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1984
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Summary
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The Deficit Reduction Act of 1984 changed the way IRS is to determine the correct interest and principal components in debt instruments that do not provide for a market rate of interest. This paper describes these new rules for "unstated" and "imputed" interest on mortgages and briefly discusses the controversy they have generated.
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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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Sheltered workshops for persons with handicaps: Background information and recent legislative changes
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Date
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1987
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Summary
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The Federal Government certifies sheltered workshops to pay wages below the statutory minimum wage to handicapped persons with impaired earning capacity. The 99th Congress amended the Fair Labor Standards Act (FLSA) to simplify the provisions related to certification of sheltered workshops and to provide procedures to help assure fair remuneration for these handicapped workers.
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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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Tax reform act of 1986 (P.L. 99-514): Comparison of new with prior tax law
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Date
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1987
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Summary
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The Tax Reform Act of 1986 (P.L. 99-514) was signed into law on October 22, 1986. This report provides a brief chronology of the Act, a summary of the major changes in individual and business taxation, and a side-by-side comparison of the major individual and business tax provisions of the Act as they compare to prior law. The report also includes an extensive listing of CRS products that treat many issues relating to the Tax Reform Act of 1986 in greater detail.
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Title
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Regulation of mortgage broker industry
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Date
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1987
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Summary
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Mortgage brokers seem to be largely uncovered by comprehensive regulation, either state or federal. Some states have recently made some efforts at regulation; some federal agencies have certain authority that impacts upon the industry; and the industry itself is said to have engaged in certain self-policing activities.
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Title
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Economic growth and changing labor markets: Those left behind
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Date
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1983
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Summary
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Specific groups in the Nation's work force experience employment difficulties even in good economic times. The Labor Section of the Economics Division in the Congressional Research Service in analyzing labor market problems of these groups which include youth, women, older workers, adult nonwhites, Hispanics, and dislocated workers. This overview report summarizes the principal labor market characteristics and problems of these groups. A separate report focusing on dislocated workers is available and individual reports on other groups are in preparation.
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Title
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Restrictive rental practices and families with children
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Date
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1986
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Summary
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Exclusionary and restrictive rental practices against families with children are not new. In recent years the phenomenon has been more carefully examined, partly due to the slow growth in the number of available rental units. This paper examines the restrictions placed on such families, and describes some of the proposals that have been advanced to make housing more available to them.
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Title
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Teacher supply and demand
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Date
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1985
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Summary
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Only national estimates are available concerning teacher supply and demand. The unknown factor is whether or not the supply of teachers will be sufficient to meet the future demand resulting from projected increases in school enrollments. In the school reform movement, States have taken various actions to improve their teaching force, but Federal actions have been limited.
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Title
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U.S. agricultural statistics at a glance: Selected USDA and GAO charts
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Date
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1986
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Summary
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The charts and graphs in this report provide a brief look at U.S. farm operations, their importance to the U.S. economy, recent financial problems on the farm, and Federal agriculture program spending. They were compiled from selected publications of the U.S. Department of Agriculture and the General Accounting Office.
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Title
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The relationship between "right-to-work" laws and unemployement
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Date
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1984
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Summary
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What has been the relationship between State "Right-To-Work" laws and unemployment? This report examines the research literature on the issue, conducts several new statistical tests, and explores recent advances in labor economic theory that relate to the problem. This study also examines whether "Right-To-Work" laws have altered the allocation of Federal funding based on formulas which use unemployment rates.
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