<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee1beb48704">
    <name type="corporate">
         <namePart>United States Government Publishing Office</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
              <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
        </role>
         <role>
              <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
              <roleTerm authority="marcrelator" type="code">dst</roleTerm>
        </role>
    </name>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congress</namePart>
         <namePart>Senate</namePart>
         <namePart>Committee on Finance (Senate)</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">author</roleTerm>
              <roleTerm authority="marcrelator" type="code">aut</roleTerm>
        </role>
         <description>Government Organization</description>
    </name>
    <typeOfResource>text</typeOfResource>
    <genre authority="marcgt">government publication</genre>
    <language>
         <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
    </language>
    <extension>
         <collectionCode>GOVPUB</collectionCode>
         <category>Congressional Committee Materials</category>
         <branch>legislative</branch>
         <dateIngested>2023-09-05</dateIngested>
    </extension>
    <originInfo>
         <publisher>Congress</publisher>
         <dateIssued encoding="w3cdtf">2011-01-01</dateIssued>
         <issuance>monographic</issuance>
    </originInfo>
    <physicalDescription>
         <note type="source content type">harvested</note>
         <digitalOrigin>born digital</digitalOrigin>
         <extent>138 digital object pages</extent>
    </physicalDescription>
    <classification authority="sudocs">Y 4.F 49:S.HRG.112-546</classification>
    <identifier type="uri">https://www.govinfo.gov/app/details/GOVPUB-Y4_F49-PURL-gpo30227</identifier>
    <identifier type="local">P0b002ee1beb48704</identifier>
    <relatedItem type="series">
         <titleInfo>
              <title>S. hrg. ; 112-546</title>
        </titleInfo>
    </relatedItem>
    <identifier type="ILS system id">000881630</identifier>
    <identifier type="purl">https://purl.fdlp.gov/GPO/gpo30227</identifier>
    <identifier type="oclc">(OCoLC)813914170</identifier>
    <recordInfo>
         <recordContentSource authority="marcorg">DGPO</recordContentSource>
         <recordCreationDate encoding="w3cdtf">2023-09-05</recordCreationDate>
         <recordChangeDate encoding="w3cdtf">2026-06-29</recordChangeDate>
         <recordIdentifier source="DGPO">GOVPUB-Y4_F49-PURL-gpo30227</recordIdentifier>
         <recordOrigin>machine generated</recordOrigin>
         <languageOfCataloging>
              <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
        </languageOfCataloging>
    </recordInfo>
    <accessCondition type="GPO scope determination">fdlp</accessCondition>
    <extension>
         <docClass>Y4_F49</docClass>
         <accessId>GOVPUB-Y4_F49-PURL-gpo30227</accessId>
         <uniqueId>PURL-gpo30227</uniqueId>
         <ACCode>GOVPUB;CHRG</ACCode>
         <field name="Content Origin">This content was harvested from online sources of the original hosting or authoring agency and may not reflect current policy. As Federal agencies add publications to their websites, or report new publications to GPO per statutory mandate (44 U.S.C. §§ 1710, 1902-1903), GPO ensures long-term preservation of and access to the content.</field>
         <dateIssued notSpecified="day-month">2011</dateIssued>
         <digitizedContent>
              <code>PERM_INGEST_04282022</code>
        </digitizedContent>
         <purlNumber>gpo30227</purlNumber>
         <congCommittee authorityId="ssfi00" chamber="S" congress="112" type="S">
              <name type="authority-standard">Committee on Finance</name>
              <name type="authority-short">Finance</name>
        </congCommittee>
    </extension>
    <location>
         <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GOVPUB-Y4_F49-PURL-gpo30227</url>
         <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/GOVPUB-Y4_F49-PURL-gpo30227/pdf/GOVPUB-Y4_F49-PURL-gpo30227.pdf</url>
    </location>
    <titleInfo>
         <title>Tax Reform Options</title>
         <subTitle>Marginal Rates on High-Income Taxpayers, Capital Gains, and Dividends : Hearing Before the Committee on Finance, United States Senate, One Hundred Twelfth Congress, First Session, September 14, 2011</subTitle>
    </titleInfo>
    <subject>
         <topic>Capital gains tax</topic>
         <topic>Dividends</topic>
         <topic>Rates and tables</topic>
         <topic>Rich people</topic>
         <topic>Taxation</topic>
         <geographic>United States</geographic>
    </subject>
    <identifier type="sudoc item number">1038-C (online)</identifier>
    <name type="corporate">
         <namePart>United States</namePart>
         <namePart>Congress.</namePart>
         <namePart>Senate.</namePart>
         <namePart>Committee on Finance.</namePart>
         <role>
              <roleTerm authority="marcrelator" type="text">creator</roleTerm>
        </role>
    </name>
    <originInfo>
         <place>
              <placeTerm authority="marccountry" type="code">dcu</placeTerm>
        </place>
         <publisher>U.S. G.P.O.</publisher>
         <dateIssued>2011.</dateIssued>
         <issuance>monographic</issuance>
    </originInfo>
    <physicalDescription>
         <form authority="gmd">electronic resource</form>
         <extent>1 online resource (iii, 134 pages) : illustrations.</extent>
    </physicalDescription>
    <classification authority="lcc">KF26 .F5 2011w</classification>
    <classification authority="sudocs">Y 4.F 49:S.HRG.112-546</classification>
    <identifier type="sudoc-item-number">1038-C (online)</identifier>
    <typeOfResource>text</typeOfResource>
    <genre authority="marcgt">bibliography</genre>
    <language>
         <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
    </language>
    <note>Title from title screen (viewed on Oct. 23, 2012).</note>
    <note>Paper version available for sale by the Supt. of Docs., U.S. G.P.O.</note>
    <note type="bibliography">Includes bibliographical references.</note>
    <subject>
         <geographicCode authority="marcgac">n-us---</geographicCode>
    </subject>
    <subject authority="lcsh">
         <topic>Rich people</topic>
         <topic>Taxation</topic>
         <geographic>United States</geographic>
    </subject>
    <subject authority="lcsh">
         <topic>Capital gains tax</topic>
         <geographic>United States</geographic>
    </subject>
    <subject authority="lcsh">
         <topic>Dividends</topic>
         <topic>Taxation</topic>
         <geographic>United States</geographic>
    </subject>
    <subject authority="lcsh">
         <topic>Taxation</topic>
         <geographic>United States</geographic>
         <topic>Rates and tables</topic>
    </subject>
    <relatedItem displayLabel="Print version:" type="otherFormat">
         <titleInfo>
              <title>Tax reform options</title>
        </titleInfo>
         <name>
              <namePart>United States. Congress. Senate. Committee on Finance.</namePart>
        </name>
         <identifier type="local">(DLC) 2012551269</identifier>
         <identifier type="local">(OCoLC)823520395</identifier>
    </relatedItem>
    <relatedItem displayLabel="Microfiche version:" type="otherFormat">
         <titleInfo>
              <title>Tax reform options</title>
        </titleInfo>
         <name>
              <namePart>United States. Congress. Senate. Committee on Finance.</namePart>
        </name>
         <identifier type="local">(OCoLC)830709625</identifier>
    </relatedItem>
    <relatedItem type="series">
         <titleInfo>
              <title>S. hrg. ; 112-546</title>
        </titleInfo>
         <name type="corporate">
              <namePart>United States.</namePart>
              <namePart>Congress.</namePart>
              <namePart>Senate.</namePart>
              <namePart></namePart>
        </name>
    </relatedItem>
    <location>
         <url displayLabel="electronic resource" usage="primary display">https://purl.fdlp.gov/GPO/gpo30227</url>
    </location>
    <location>
         <url displayLabel="electronic resource">http://www.finance.senate.gov/library/hearings/download/?id=4bcfe637-a913-4ec9-b6ea-4705a7034463</url>
    </location>
    <location>
         <url displayLabel="(online)">http://catalog.gpo.gov/fdlpdir/locate.jsp?ItemNumber=1038-C&amp;SYS=000881630</url>
    </location>
    <titleInfo type="alternative">
         <title>Tax reform options</title>
         <subTitle>marginal rates on high-income taxpayers, capital gains, and dividends : hearing before the Committee on Finance, United States Senate, One Hundred Twelfth Congress, first session, September 14, 2011</subTitle>
    </titleInfo>
    <extension>
         <searchTitle>
              <title>Tax reform options</title>
              <subTitle>marginal rates on high-income taxpayers, capital gains, and dividends : hearing before the Committee on Finance, United States Senate, One Hundred Twelfth Congress, first session, September 14, 2011</subTitle>
        </searchTitle>
    </extension>
</mods>