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Tax Policy: Business Energy Investment Credit

GGD-86-21 Published: Dec 06, 1985. Publicly Released: Dec 06, 1985.
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Highlights

In response to a congressional request, GAO provided information on: (1) the number and characteristics of taxpayers using business energy investment tax credits; (2) the types of energy properties for which credits are being claimed; and (3) the administrative problems that the Internal Revenue Service has encountered.

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CorporationsEnergy conservationEnergy industryEnergy tax creditsTax administrationTax creditTax sheltersTaxpayersStatistical dataTaxes