<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Tax reform and the tax treatment of debt and equity</title>
    <subTitle>joint hearing before the Committee on Ways and Means, U.S. House of Representatives, and the Finance Committee, U.S. Senate, One Hundred Twelfth Congress, first session, July 13, 2011</subTitle>
  </titleInfo>
  <name type="corporate">
    <namePart>United States</namePart>
    <namePart>Congress.</namePart>
    <namePart>House.</namePart>
    <namePart>Committee on Ways and Means.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <name type="corporate">
    <namePart>United States</namePart>
    <namePart>Congress.</namePart>
    <namePart>Senate.</namePart>
    <namePart>Committee on Finance.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">dcu</placeTerm>
    </place>
    <dateIssued encoding="marc">2013</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>iii, 356 pages illustrations 24 cm</extent>
  </physicalDescription>
  <note>Shipping list no.: 2013-0178-P.</note>
  <note>"Serial no. 112-14."</note>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Fiscal policy</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporations</topic>
    <topic>Taxation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporations</topic>
    <geographic>United States</geographic>
    <topic>Finance</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Stocks</topic>
    <topic>Taxation</topic>
    <topic>Economic aspects</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Debt financing (Corporations)</topic>
    <topic>Taxation</topic>
    <topic>Economic aspects</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">KF27 .W3 2011</classification>
  <classification authority="sudocs">Y 4.W 36:112-14</classification>
  <classification authority="">Y 4.W 36:112-14</classification>
  <identifier type="uri">http://purl.fdlp.gov/GPO/gpo34989</identifier>
  <identifier type="uri">http://www.gpo.gov/fdsys/pkg/CHRG-112hhrg76151/pdf/CHRG-112hhrg76151.pdf</identifier>
  <location>
    <url>http://purl.fdlp.gov/GPO/gpo34989</url>
  </location>
  <location>
    <url>http://www.gpo.gov/fdsys/pkg/CHRG-112hhrg76151/pdf/CHRG-112hhrg76151.pdf</url>
  </location>
  <recordInfo>
    <recordContentSource authority="marcorg">PUCPR</recordContentSource>
    <recordCreationDate encoding="marc">130318</recordCreationDate>
    <recordChangeDate encoding="iso8601">20200911062634.0</recordChangeDate>
    <recordIdentifier>322362</recordIdentifier>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
    </languageOfCataloging>
  </recordInfo>
</mods>
