Serial/Series Title

Potential Trade Effects of Adding Vietnam to the Generalized System of Preferences Program (open access)

Potential Trade Effects of Adding Vietnam to the Generalized System of Preferences Program

Report that looks at the effects of adding Vietnam to the U.S. Generalized System of Preferences (GSP) as a "developing country."
Date: August 14, 2012
Creator: Jones, Vivian C. & Martin, Michael F.
System: The UNT Digital Library
Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects (open access)

Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

This report examines the current status, legislative history, and economic effects of the two expensing allowances (Section 179 and Bonus Depreciation Allowance) and also discusses initiatives in the 112th Congress to modify them. Expensing is the most accelerated form of depreciation for tax purposes. Section 179 of the Internal Revenue Code (IRC) allows a taxpayer to expense up to $125,000 of the total cost of new and used qualified depreciable assets it buys and places in service in 2012, within certain limits. In addition, Section 168(k) generally allows taxpayers to expense half the cost of qualified assets bought and placed in service in 2012.
Date: August 14, 2012
Creator: Guenther, Gary
System: The UNT Digital Library
Congress's Contempt Power and the Enforcement of Congressional Subpoenas: A Sketch (open access)

Congress's Contempt Power and the Enforcement of Congressional Subpoenas: A Sketch

This report examines the source of Congress's contempt power, analyzes the procedures associated with inherent contempt, criminal contempt, and the civil enforcement of subpoenas, and discusses the obstacles that face Congress in enforcing a contempt action against an executive branch official.
Date: August 14, 2012
Creator: Garvey, Todd & Dolan, Alissa M.
System: The UNT Digital Library