A bill to prohibit the Secretary of the Treasury from issuing regulations dealing with hybrid transactions.

Summary

Prohibits the Secretary of the Treasury under provisions of subpart F (Controlled Foreign Corporations) of part III (Income from Sources Without the United States) of subchapter N (Tax Based On Income From Sources Within or Without the United States) of the Internal Revenue Code from, among other things, issuing either temporary or final regulations relating to the treatment of hybrid transactions. Requires a study and report concerning such transactions.

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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 1 October 1998

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 1 October 1998

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• Introduced in Senate

  summary · EN · 1 October 1998

  Open at official source

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