American Jobs and Manufacturing Preservation Act of 1995

Summary

American Jobs and Manufacturing Preservation Act of 1995 - Amends the Internal Revenue Code to include imported property income of a controlled foreign corporation or related person as foreign base company income. Defines imported property income as income from: (1) manufacturing, producing, growing, or extracting imported property; (2) the sale, exchange, or other disposition of imported property; or (3) the lease, rental, or licensing of imported property. Requires the separate application of the limitation on the foreign tax credit on imported property income. Applies the look-thru rules in the case of controlled foreign corporations to such income.

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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 23 October 1995

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 23 October 1995

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 23 October 1995

  Open at official source

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