To amend the Internal Revenue Code of 1986 to provide that the credit under section 936 of such Code shall not apply to taxes on income attributable to investments guaranteed by the United States.

referredUnited States· United States Congress· EN

Introduced

1 July 1992

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that the Puerto Rico and possession tax credit (under the Caribbean Basin Economic Recovery Act) for domestic corporations does not apply to investments that are federally guaranteed.

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Documents

2 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN
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Introduced in House
summary · EN · 1 July 1992
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Sources

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Official source: https://www.congress.gov/bill/102nd-congress/house-bill/5523
Open data entity: https://api.congress.gov/v3/bill/102/hr/5523