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    <title>Tax reforms and the tax treatment of capital gains</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, second session, September 20, 2012</subTitle>
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    <namePart>Committee on Ways and Means.</namePart>
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    <dateIssued encoding="marc">2013</dateIssued>
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  <physicalDescription>
    <extent>iii, 158 pages illustrations 24 cm</extent>
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  <note>"Serial no. 112-29."</note>
  <note>Shipping list no.: 2013-0311-P.</note>
  <note>Includes bibliographical references.</note>
  <subject authority="lcsh">
    <topic>Capital gains tax</topic>
    <geographic>United States</geographic>
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  <subject authority="lcsh">
    <topic>Income tax</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Alternative minimum tax</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <geographic>United States</geographic>
    <topic>Rates and tables</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Dividends</topic>
    <topic>Taxation</topic>
    <geographic>United States</geographic>
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  <subject authority="lcsh">
    <topic>Investments</topic>
    <topic>Taxation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Capital gains tax</topic>
    <topic>Government policy</topic>
    <geographic>United States</geographic>
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  <classification authority="sudocs">Y 4.W 36:112-29</classification>
  <classification authority="">Y 4.W 36:112-29</classification>
  <identifier type="uri">http://purl.fdlp.gov/GPO/gpo38776</identifier>
  <identifier type="uri">http://www.gpo.gov/fdsys/pkg/CHRG-112jhrg80843/pdf/CHRG-112jhrg80843.pdf</identifier>
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