To provide for the tax treatment of certain distributions made by Alaska Native Corporations.

Summary

Declares that, for purposes of the Internal Revenue Code, any qualified distribution made by a Native Corporation shall not be treated as a distribution made out of earnings and profits. Defines a qualified distribution as any distribution to a Native (as defined under the Alaska Native Claims Settlement Act) or descendant of a Native which: (1) is made after the date of enactment of such Act; and (2) but for this Act would have been treated as a dividend.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 21 April 1993

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• Introduced in House (PDF)

  Introduced in House · EN · 21 April 1993

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• Introduced in House

  summary · EN · 21 April 1993

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