Rep. Howard, James J. [D-NJ-3] (Introduced 01/09/1973)
Summary: H.R.1591 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/09/1973)
Provides that the income derived from the operation of foreign ships and aircraft shall not be exempt from taxation under the Internal Revenue Code if a substantial part of the ownership and/or control of such ship, or ships, is vested in a citizen of the United States, or any partner, affiliate, or subsidiary of such citizen, and if such ship, or ships, regularly serves a port or ports of the United States, and if a substantial portion of the gross income of such ship, or ships, is derived from commerce of the United States. (Amends 26 U.S.C. 883)
Summary: H.R.1591 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/09/1973)
Provides that the income derived from the operation of foreign ships and aircraft shall not be exempt from taxation under the Internal Revenue Code if a substantial part of the ownership and/or control of such ship, or ships, is vested in a citizen of the United States, or any partner, affiliate, or subsidiary of such citizen, and if such ship, or ships, regularly serves a port or ports of the United States, and if a substantial portion of the gross income of such ship, or ships, is derived from commerce of the United States. (Amends 26 U.S.C. 883)
Summary: H.R.1591 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/09/1973)
Provides that the income derived from the operation of foreign ships and aircraft shall not be exempt from taxation under the Internal Revenue Code if a substantial part of the ownership and/or control of such ship, or ships, is vested in a citizen of the United States, or any partner, affiliate, or subsidiary of such citizen, and if such ship, or ships, regularly serves a port or ports of the United States, and if a substantial portion of the gross income of such ship, or ships, is derived from commerce of the United States. (Amends 26 U.S.C. 883)
Summary: H.R.1591 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (01/09/1973)
Provides that the income derived from the operation of foreign ships and aircraft shall not be exempt from taxation under the Internal Revenue Code if a substantial part of the ownership and/or control of such ship, or ships, is vested in a citizen of the United States, or any partner, affiliate, or subsidiary of such citizen, and if such ship, or ships, regularly serves a port or ports of the United States, and if a substantial portion of the gross income of such ship, or ships, is derived from commerce of the United States. (Amends 26 U.S.C. 883)
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