Tax Technical Corrections Act of 1995

Summary

Tax Technical Corrections Act of 1995 - Makes technical amendments to the Revenue Reconciliation Act of 1990 and the Revenue Reconciliation Act of 1993. Provides for the application of amendments made by title XII of the Omnibus Budget Reconciliation Act of 1990. Includes among such amendments clarification of U.S. shareholder interests in controlled foreign corporations with respect to dividends, modification of the election to include a child's unearned income on a parent's return, and certain investments in annuity contracts.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 3 March 1995

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• Introduced in House (PDF)

  Introduced in House · EN · 3 March 1995

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• Introduced in House

  summary · EN · 3 March 1995

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