A proposal to modify the research tax credit, and H.R. 4138, to provide that federal tax refunds would be offset by past-due state tax obligations
hearings before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, second session, October 6, 1994.
by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures.
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