United States · Bill · HR
H.R. 5339 (100th)
A bill to provide that certain court awards with respect to land on Guam acquired after World War II shall not be included in gross income for purposes of the Guam territorial income tax and chapter 1 of the Internal Revenue Code of 1954.
Introduced
22 September 1988
Last action
—
Status
Referred to Subcommittee on Insular and International Affairs.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Excludes from gross income, for purposes of both the Federal and the Guam territorial income tax, any amount received in connection with judicial review by the District Court of Guam of certain claims adjudicated between July 21, 1944, and August 23, 1963, concerning just compensation for land. Applies the exclusion retroactively to taxable years 1986 and thereafter.
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Documents
1 official file
Introduced in House
summary · EN · 22 September 1988
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/house-bill/5339
- Open data entity: https://api.congress.gov/v3/bill/100/hr/5339