<?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>Audits and attitudes</title>
    <subTitle>is the IRS helping or hurting small businesses? : hearing before the Subcommittee on Economic Growth, Tax, and Capital Access of the Committee on Small Business, United States House of Representatives, One Hundred Fourteenth Congress, second session, hearing held June 22, 2016</subTitle>
  </titleInfo>
  <name type="corporate">
    <namePart>United States</namePart>
    <namePart>Congress.</namePart>
    <namePart>House.</namePart>
    <namePart>Committee on Small Business.</namePart>
    <namePart>Subcommittee on Economic Growth, Capital Access, and Tax,</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author.</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <genre authority="lcgft">Legislative hearings.</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">dcu</placeTerm>
    </place>
    <dateIssued encoding="marc">2017</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>1 online resource (iii, 51 pages)</extent>
  </physicalDescription>
  <note>"Small Business Committee document no. 114-065."</note>
  <note>Includes bibliographical references.</note>
  <note>CRDP Program record.</note>
  <subject>
    <geographicCode authority="marcgac">n-us---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <name type="corporate">
      <namePart>United States.</namePart>
      <namePart>Internal Revenue Service</namePart>
    </name>
    <topic>Rules and practice</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Small business</topic>
    <topic>Taxation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Tax auditing</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Small business</topic>
    <geographic>United States</geographic>
    <topic>Auditing</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Compliance costs</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Administrative procedure</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">KF27 .S6366 2016e</classification>
  <classification authority="sudocs">Y 4.SM 1:114-065</classification>
  <classification authority="">Y 4.SM 1:114-065</classification>
  <identifier type="uri">http://purl.fdlp.gov/GPO/gpo76621</identifier>
  <identifier type="uri">http://purl.fdlp.gov/GPO/gpo76622</identifier>
  <location>
    <url displayLabel="PDF version">http://purl.fdlp.gov/GPO/gpo76621</url>
  </location>
  <location>
    <url displayLabel="Text version">http://purl.fdlp.gov/GPO/gpo76622</url>
  </location>
  <recordInfo>
    <recordContentSource authority="marcorg">GPO</recordContentSource>
    <recordCreationDate encoding="marc">170117</recordCreationDate>
    <recordChangeDate encoding="iso8601">20170210123720.0</recordChangeDate>
    <recordIdentifier source="OCoLC">ocn968794403</recordIdentifier>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
    </languageOfCataloging>
  </recordInfo>
</mods>
