United States · Bill · S
S. 2976 (93rd)
A bill to deny the foreign tax credit for taxes paid with respect to income derived from oil and gas operations.
Introduced
7 February 1974
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Provides, under the Internal Revenue Code, that the foreign tax credit shall not apply to taxes paid or accrued to any foreign country with respect to the income derived from the extraction, production or refining of oil or gas.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 7 February 1974
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/2976
- Open data entity: https://api.congress.gov/v3/bill/93/s/2976