Tax Policy: Puerto Rico and the Section 936 Tax Credit

GGD-93-109 Published: Jun 08, 1993. Publicly Released: Jul 09, 1993.
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Pursuant to a congressional request, GAO presented information relevant to Congress' consideration of proposals to revise the Internal Revenue Code section 936 tax credit, which primarily affects Puerto Rico and the subsidiaries of U.S. companies that operate there.

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