The U.S. Congressional Research Services (CRS) has published a report dated 24 April 2023, An Overview of the Corporate Income Tax System. The report presents information and research on the U.S. corporate income tax to help policymakers understand and evaluate policies to modify it, including in relation to the raising of revenue to address recent deficits and the growing national debt and the implementation of measures to address base erosion and profit shifting. The report covers the stru…