A bill to amend the Internal Revenue Code of 1954 to clarify the taxation of certain income derived from agricultural commodities not grown in the United States in commercially marketable quantities.

openUnited States· United States Congress· EN

Introduced

4 August 1983

Last action

—

Status

Subcommittee on Taxation and Debt Management. Hearings held. Hearings printed: S.Hrg. 98-718.

Summary

Amends the Internal Revenue Code to exclude from foreign personal holding company income, dividends received from controlled foreign corporations which derive a specified percentage of their gross income from the purchase or sale of agricultural commodities which were not grown in the United States in commercially marketable quantities.

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Documents

1 official file

Introduced in Senate
summary · EN · 4 August 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/1807
Open data entity: https://api.congress.gov/v3/bill/98/s/1807