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Congressional Research Service: 'Overview of Corporate Income Tax System' (Part 1 of 2)
April 25, 2023
WASHINGTON, April 25 -- The Congressional Research Service issued the following report (No. R47519) on April 24, 2023, entitled "An Overview of the Corporate Income Tax System" by public finance specialist Donald J. Marples and economics specialist Mark P. Keightley.

Here are excerpts:

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SUMMARY

This report presents information and research on the U.S. corporate income tax to help policymakers understand and evaluate policies to m . . .

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