A bill to amend the Internal Revenue Code of 1986 to remove United States tax barriers inhibiting competitiveness of United States owned businesses operating in the European Community.

referredUnited States· United States Congress· EN

Introduced

2 August 1991

Last action

—

Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code with regard to foreign base company income to provide a special rule for U.S.-owned businesses operating in the European Community (which includes Belgium, Denmark, France, Greece, the Irish Republic, Italy, Luxembourg, The Netherlands, Portugal, Spain, the Federal Republic of Germany, and the United Kingdom).

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Documents

2 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN
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Introduced in Senate
summary · EN · 2 August 1991
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Sources

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Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/1653
Open data entity: https://api.congress.gov/v3/bill/102/s/1653