United States · Bill · HR
H.R. 12151 (93rd)
A bill to amend the Internal Revenue Code of 1954 to provide a carryback and carryover of certain foreign taxes on mineral income.
Introduced
21 January 1974
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Provides under the Internal Revenue Code a carryback for two years and a carryover for 5 years of foreign taxes on mineral income which are disallowed for a particular tax year for purposes of entitlement to a tax credit by a taxpayer.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 21 January 1974
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/93rd-congress/house-bill/12151
- Open data entity: https://api.congress.gov/v3/bill/93/hr/12151