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United States · Bill · HR

H.R. 13762 (94th)

A bill to amend the Internal Revenue Code of 1954 to place certain restrictions on the tax treatment of certain income of U.S. corporations.

referredUnited States· United States Congress· EN

Introduced

12 May 1976

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

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Subjects

Discovery layer

Source updated

1 August 2024

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Summary

Amends the Internal Revenue Code to prohibit a State or political subdivision thereof from including in a corporation's gross income for purposes of a State or local income tax, any amounts with respect to such corporation's ownership of stock or securities in a foreign corporation unless such amounts are includible in the gross income of the corporation for purposes of the Federal income tax.

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Documents

1 official file

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Sources

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