United States · Bill · HR
H.R. 5400 (93rd)
A bill to amend section 993(b)(3) of the Internal Revenue Code of 1954.
Introduced
8 March 1973
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Provides that qualified export assets of a corporation shall include, for taxation purposes, accounts receivable which arise by reason of transactions of such corporation, or of another corporation which is a member of a controlled group which includes such corporation. (Amends 26 U.S.C. 993(b)(3))
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 8 March 1973
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/93rd-congress/house-bill/5400
- Open data entity: https://api.congress.gov/v3/bill/93/hr/5400