A Look at Book-Tax Differences for Large Corporations Using Aggregate Internal Revenue Ser…

Research ReportCRS InsightVersion 1

IN11646

A Look at Book-Tax Differences for Large Corporations Using Aggregate Internal Revenue Service (IRS) Data

Published Apr 7, 2021Updated Jun 20, 2025

Full report

What this is

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Read the PDF on Congress.gov

HR 1115th Congress
An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
Dec 22, 2017 · Signed by President.

A Look at Book-Tax Differences for Large Corporations Using Aggregate Internal Revenue Service (IRS) Data

Legislation this report covers