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United States · Bill · S

S. 1733 (103rd)

Investment Competitiveness Act of 1993

referredUnited States· United States Congress· EN

Introduced

20 November 1993

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

26 August 2025

Summary

Investment Competitiveness Act of 1993 - Amends the Internal Revenue Code to exempt interest-related dividends received from a regulated investment company from the 30 percent tax on the income of nonresident aliens and foreign corporations not connected with U.S. business. Provides exceptions. Provides for determining taxable estate stock of nonresident non-citizens in regulated investment companies. Applies the special rules for real estate investment trusts on the disposition of investment in U.S. real property to regulated investment companies.

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Documents

3 official files

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