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United States · Bill · S

S. 1116 (106th)

A bill to amend the Internal Revenue Code of 1986 to exclude income from the transportation of oil and gas by pipeline from subpart F income.

referredUnited States· United States Congress· EN

Introduced

25 May 1999

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

14 January 2025

Summary

Amends the Internal Revenue Code to exclude from the definition of "foreign base company oil related income" the pipeline transportation of oil or gas within such foreign country.

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Documents

3 official files

Introduced in Senate (text)

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Sources

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