The Federal tax on corporate profits has been in effect since 1909, but controversy continues to surround the tax despite its long history. Indeed, the very existence of a corporate income tax has been questioned by some and defended by others. In the area of economic analysis, there has been a degree of uncertainty about the effects of the tax. However, economists generally agree that in the long run the tax is not borne exclusively by the owners of corporate capital, and that the tax results in a certain loss in economic efficiency. All effects aside, the size of the corporate income tax has diminished over the past 30 years. Receipts from the tax have fallen, as have the average and marginal effective tax rates.

This paper analyzes Supreme Court decisions in the area of gender discrimination from both a constitutional and statutory perspective. These decisions reveal the development and clarification of judicial interpretation with respect to sex-based discrimination.,Kathy L. DiPippa, Legislation Research Assistant; Karen J. Lewis, Legislative Attorney, American Law Division.,CRS 84-151 A,"August 3, 1977.","Updated August 1984.",SuDoc# LC 14. 18/3

Enacted in 1946, the National School Lunch Act currently provides Federal assistance to support the costs of nearly 4 billion lunches for approximately 23 million school children. This paper provides a brief description and legislative history of the school lunch program and includes historical data on its growth in funding and participation.,Abstract -- Program Description -- Brief Legislation and Data History. Income Eligibility ; Reimbursement Rates -- Table 1: National School Lunch Program: Children Participating, Selected Years 1947-1983 -- Table 2: Poverty Guidelines and Income Eligibility, 1971-1984 -- Table 3: School Lunch Reimbursement Rates, 1972-1984 -- Table 4: Federal Cash Assistance for the National School Lunch Program, 1947-1984.,CRS 83-539 EPW,"January 25, 1983.","Updated July 25, 1983.",SuDoc# LC 14. 18/3

American higher education is confronted with interactive challenges related to demographics, a reduced rate of economic growth, increased private sector cooperation, and rising demands from other social services. These developments will impact on institutional enrollment, role and mission, and fiscal support, as well as possible Federal options.,Background -- Enrollment Trends -- Status of Institutions -- Faculty Issues -- Institutional Purpose -- Student Aid -- Institutional Support -- Private Support and Cooperation -- Federal Role.,CRS 83-522 S,"June 21, 1983.",SuDoc# LC 14. 18/3

Financial developments in the 1980s have resulted in new ownership arrangements for depository financial institutions as well as new forms of interstate deposit-taking arrangements. Considerable interest exists in the pervasiveness of these arrangements. This report provides selected lists of corporate ownership of depository financial institutions and interstate banking in order to suggest the extent to which various forms of innovations have occurred and the firms involved; the listings are not necessarily comprehensive.,Abstract -- Introduction -- Ownership of Nonbank Banks - Appendix to Federal Reserve testimony before the Senate Banking Committee, March 27, 1984 -- Interstate Banking by Banks and Thrift Institutions - Excerpts from the American Banker, April 3 and 4, 1984 -- Savings and Loan Holding Companies - Excerpts from the American Banker, November 14, 1983 -- Divestiture Under Various Possible Statutory Changes - Attachment to testimony of the American Bankers Association before a Subcommittee of the House Energy and Commerce Committee, April 5, 1984.,F. Jean Wells, Specialist in Money and Banking, Economics Division.,CRS 84-105 E,"June 1, 1984.",SuDoc# LC 14. 18/3

Introduction -- Industrial Compliance. Extending BEJ permits ; BAT modification -- Industrial Pretreatment. Integrated facilities -- Water Quality Standards. Earlier problems with the standards process ; Comments on EPA's 1982 proposal ; Need for legislation ; Beyond BAT -- Nonpoint Source Pollution. Targeted studies are needed ; Problems cited ; Federal-State-local issues -- Chesapeake Bay, Narragansett Bay -- Federal Common Law. Reinstating the Federal common law of nuisance ; State common law -- Appendix - List of Witnesses.,Claudia Copeland, Specialist, Environment and Natural Resources Policy Division.,CRS 83-589 ENR,"June 10, 1983.",SuDoc# LC 14. 18/3

An annotated guide to publications and other sources of information useful to Members of Congress and their staffs, covering congressional office management, the organization and operation of Congress, legislative responsibilities, services to constituents, and other duties of Congress.,Rozanne M. Barry, Resources Development Specialist, Congressional Reference Division. Revised by Ruthann Ovenshire, Reference Specialist, Congressional Reference Division.,CRS 84-218 C,"March 1968.","Latest Revision December 1984.",SuDoc# LC 14. 18/3

The Federal Government provides financial assistance to individuals enrolled in, or accepted for enrollment in institutions of higher education. This assistance flows through many programs and takes the form of loans, grants and work. In this CRS Guide to Selected Federal Assistance Programs for Undergraduate Students, 10 programs, administered by various Federal agencies, are briefly described.,Jim Stedman, Specialist in Education, Education and Public Welfare Division, and Marcia Scott, Analyst in Education, Education and Public Welfare Division, Updated by David Osman, Specialist in Education, Education and Public Welfare Division.,CRS 84-197 EPW,"Updated November 15, 1984.",SuDoc# LC 14. 18/3

This paper presents a series of electric demand and capacity forecasts. These indicate no serious regional imbalance through 1990, but a need for additional capacity by 2000. The effects of economic and physical obsolescence as well as small vs. large plants are also discussed. In any case, much of the deficit could be covered by "lease-cost" methods.,Alvin Kaufman, Senior Specialist in Regulatory Economics, and Karen K. Nelson, Senior Research Assistant, Office of Senior Specialists,CRS 83-558 S,"August 31, 1983.",SuDoc# LC 14. 18/3,The report scanned is missing page 27, and pages 8 and 9 are reversed.

The May 1983 issue of Fortune magazine lists the 500 largest industrial corporations in the United States, ranked according to their sales in 1982. This Report lists the Fortune 500 companies and provides the headquarters address, the address of a corporate office in the Washington, D.C., area if there is one, the telephone numbers for these offices, the names of chief corporate officers, and an abbreviated industry code, which represents the company's principal activity.,CRS 83-104 C,"May 23, 1983.",SuDoc# LC 14. 18/3

CRS 83-585 ENR,"May 16, 1983.",SuDoc# LC 14. 18/3,An additional report by Parker was added to the end of this report. It is titled "Impact of Proposed Acid Rain Legistlation on the Illinois Coal Industry", and is dated "February 21, 1983."

Introduction -- Small Issue Industrial Revenue Bonds -- State Authority to Issue Agricultural Revenue Bonds -- Purposes Eligible for Financing with Agricultural Revenue Bonds -- Overview of State Agricultural Revenue Bond Programs -- Federal Decisions Affecting State Agricultural Revenue Bond Programs. FmHA Guarantees Withdrawn ; IRS Ruling on Multiple Small Issue Industrial Revenue Bonds ; Current Congressional Proposals Affecting ARBs -- Potential Impact of Current Congressional Proposals -- Other Issues and Criticisms -- Other Credit Programs for Beginning and Small Farmers -- Conclusion -- References -- Appendix: State Agricultural Revenue Bond Programs. Active Programs ; Inactive Programs.,CRS 83-649 ENR,"July 25, 1983.",SuDoc# LC 14. 18/3

CRS 83-586 ENR,"April 11, 1983.",SuDoc# LC 14. 18/3

This paper provides background information regarding the possibility of using credits against Federal income tax to assist electric utilities in financing the cost of retrofitting to reduce sulfur dioxide emissions.,CRS 83-544 E,"July 28, 1983.",SuDoc# LC 14. 18/3

CRS 83-581 ENR,"June 21, 1983.",SuDoc# LC 14. 18/3

CRS 83-579 ENR,"September 14, 1983.",SuDoc# LC 14. 18/3

CRS 83-578 ENR,"September 14, 1983.",SuDoc# LC 14. 18/3

This paper describes the program under which funds were made available in the 98th Congress for the education of immigrant children, including the undocumented, as well as other federally funded education programs for alien children. Concerns in the area of education of aliens, including the availability of data on the undocumented, are discussed.,Overview -- Background -- Education Services for Aliens: Programs and Concerns -- Title V, H.R. 3520. Provisions ; Cost Estimates ; Concerns -- Other Legislative Proposals for Federal Funding for Undocumented Alien Education.,CRS 83-629 EPW,"December 7, 1983.",SuDoc# LC 14. 18/3

CRS 83-584 ENR,"April 22, 1983.",SuDoc# LC 14. 18/3

One characteristic of the dislocated worker problem is that a mismatch exists between the number and kinds of jobs offered by employers and the number and kinds of skills possessed by workers in the same geographic area. At the same time, other geographic areas have unfilled job openings and relatively low unemployment rates. Government-assisted worker relocation is one tool of employment policy that might be used to reduce these regional imbalances in labor supply and demand. This report describes the U.S. experience with both unassisted and Government-assisted worker relocation. It examines the applicability of this experience to the current dislocated worker problem, as well. In addition, the report evaluates the feasibility of establishing a nationwide worker relocation program.,CRS 83-526 E,"May 26, 1983.",SuDoc# LC 14. 18/3