[20080122]RS21171_2001年《经济增长和税收减免调节法》中的税率减免税收抵免——“退税”：简要说明.pdf

The Rate Reduction Tax Credit - “The Tax Rebate” - in the Economic Growth and Tax Relief Reconciliation Act of 2001: A Brief Explanation Updated January 22, 2008 Congressional Research Service https:/crsreports.congress.gov RS21171