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Title
Deficit Act gives boos to employee stock ownership.
Abstract
Reports on the impact of tax incentives provided by the 1984 Deficit Reduction Act on employee stock ownership plans (ESOP) in the United States. Deduction of interest earned by banks on loans to ESOP; Tax-free rollover gained by small business from the sale of ESOP stocks; Deduction from corporate taxes dividends paid to ESOP.