A look at the role of "loopholes" in the case studies of RJR Nabisco, R.H. Macy, Hertz, Occidental and oil companies' foreign tax credit.
Written in 1992; 3,150 words; 7 sources; $ 111.95
From the Paper:
"Business Tax Law
Introduction
Since the 1980s, a major topic for consideration in Congress and among the public in general has been that of taxation. Specifically, the issue of special treatment of taxes in certain business situations has received particular attention in the Reagan and Bush administrations. Generally, the trend has been to phase out "tax loopholes" aimed at specific industries and economic interests, and singular commercial situations.. Yet the more general ones survive, either because they are intrinsically fair and/or reasonable or because they are backed by powerful political forces (e.g., the mortgage interest deduction with respect to the real estate, construction, and banking industries..."
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