Banking Taxation: Implications of Proposed Revisions Governing S-Corporations on Community Banks

GGD-00-159 Published: Jun 23, 2000. Publicly Released: Jun 23, 2000.
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Pursuant to a legislative requirement, GAO: (1) analyzed possible revisions to the tax rules governing S-corporations; and (2) determined the potential impact such revisions might have, primarily on community banks.

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