Interest Equalization Tax Extension Act of 1973

Summary

Interest Equalization Tax Extension Act - Extends the application of the interest equalization tax until June 30, 1974. Provides an exemption from the U.S. estate tax imposed on nonresident alien individuals for debt obligations issued by a domestic company or partnership under the interest equalization tax election procedure. Eliminates from the exclusion of the interest equalization tax those acquisitions by a U.S. person of stock or debt obligations of a less developed country shipping corporation issued on or after January 30, 1973. obligor with the requirements of this Act.

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Documents

2 official files

• Public Law (PDF)

  Public Law · EN · 11 April 1973

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 5 February 1973

  Open at official source

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