United States · Bill · HR
H.R. 940 (108th)
Foreign Tax Credit Revenue Enhancement Act of 2003
Introduced
26 February 2003
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
18 August 2025
Summary
Foreign Tax Credit Revenue Enhancement Act of 2003 - Amends the Internal Revenue Code to state that refunded accrued taxes relating to the foreign tax credit don't need to be redetermined by the Secretary of the Treasury if the refund was a result of a court determination that the imposed tax is unlawful.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 26 February 2003
Introduced in House (PDF)
Introduced in House · EN · 26 February 2003
Introduced in House
summary · EN · 26 February 2003
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/108th-congress/house-bill/940
- Open data entity: https://api.congress.gov/v3/bill/108/hr/940