Number: RL32193
Title: Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals Considered in the 108th Congress
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: This report is an overview of the revenue raising provisions in the original reported versions of H.R. 2896 and S. 1637 and the final bill as enacted. It therefore addresses both those changes that have been enacted, and those that were proposed, but not enacted, and thus may be considered in the future. A particularly significant proposal that was advanced but not adopted, but may be considered in the future, is a codification of the economic substance doctrine. General earnings stripping provisions in H.R. 2896 also were not enacted.
Pages: 23
Date: February 7, 2005