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United States · Bill · S

S. 1155 (95th)

A bill to amend the Tax Reform Act of 1976 to correct an inadvertent omission.

referredUnited States· United States Congress· EN

Introduced

29 March 1977

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

1 August 2024

Summary

Amends the Tax Reform Act of 1976 to stipulate that certain Internal Revenue Code provisions pertaining to the recapture of foreign losses shall not apply to losses incurred in a possession of the United States in taxable years beginning before January 1, 1979.

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Versions

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Documents

1 official file

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Sources

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