A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of Guam banks as Guam corporations with respect to the taxation of passive income received from sources within the United States.

referredUnited States· United States Congress· EN

Introduced

27 July 1983

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to exempt from the tax on foreign corporations connected with U.S. business any interest on U.S. obligations received by banks organized in Guam.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 27 July 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/house-bill/3683
Open data entity: https://api.congress.gov/v3/bill/98/hr/3683