A bill to amend the Internal Revenue Code of 1954 to conform the source rules for certain technical contract services with the source rules for other intangibles.

referredUnited States· United States Congress· EN

Introduced

3 October 1985

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that gross income from technical contract services (engineering, architectural design, project management, estimating, scheduling, construction planning, etc.) shall be considered the same as other intangibles for purposes of determining the source of income within or without the United States.

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Documents

1 official file

Introduced in House
summary · EN · 3 October 1985
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/house-bill/3494
Open data entity: https://api.congress.gov/v3/bill/99/hr/3494