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Tax Policy: Business Energy Investment Credit

机译:税收政策:商业能源投资信贷

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The Energy Tax Act of 1978 created the business energy investment tax credit to encourage business to invest in certain property that would lessen the Nation's dependence on foreign energy sources. The Joint Committee on Taxation asked GAO to obtain information on: the number and characteristics of taxpayers using the credit and the types of energy properties for which the credit is being claimed; and, the administrative problems IRS has encountered.

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