United States · Bill · HR
H.R. 5548 (97th)
A bill to amend the Internal Revenue Code of 1954 to eliminate double taxation of earnings and profits of certain foreign corporations.
Introduced
22 February 1982
Last action
—
Status
Referred to Subcommittee on Select Revenue Measures.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue code to exclude from the gross income of U.S. shareholders of controlled foreign corporations certain previously taxed earnings and profits of such corporations distributed to such shareholders as dividends.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Introduced in House
summary · EN · 22 February 1982
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/97th-congress/house-bill/5548
- Open data entity: https://api.congress.gov/v3/bill/97/hr/5548