United States · Bill · HR
H.R. 672 (106th)
To prohibit the Secretary of the Treasury from issuing regulations dealing with hybrid transactions.
Introduced
10 February 1999
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Prohibits the Secretary of the Treasury under provisions of subpart F (Controlled Foreign Corporations) of part III (Income from Sources Without the United States) of subchapter N (Tax Based On Income From Sources Within or Without the United States) of the Internal Revenue Code from, among other things, issuing either temporary or final regulations relating to the treatment of hybrid transactions. Requires a study and report concerning such transactions.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 10 February 1999
Introduced in House (PDF)
Introduced in House · EN · 10 February 1999
Introduced in House
summary · EN · 10 February 1999
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/106th-congress/house-bill/672
- Open data entity: https://api.congress.gov/v3/bill/106/hr/672