Rep. Chamberlain, Charles E. [R-MI-6] (Introduced 03/08/1973)
Summary: H.R.5396 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (03/08/1973)
Excludes as United States property, for purposes of taxation of investments of controlled foreign corporations under the Internal Revenue Code, any obligation of a U.S. person acquired by a foreign corporation which in engaged in the banking or financing business if such U.S. person is not an individual, corporation, or trust which controls the corporation, and if such obligation is acquired as a result of a direct loan. (Amends 26 U.S.C. 956(b))
Summary: H.R.5396 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (03/08/1973)
Excludes as United States property, for purposes of taxation of investments of controlled foreign corporations under the Internal Revenue Code, any obligation of a U.S. person acquired by a foreign corporation which in engaged in the banking or financing business if such U.S. person is not an individual, corporation, or trust which controls the corporation, and if such obligation is acquired as a result of a direct loan. (Amends 26 U.S.C. 956(b))
Summary: H.R.5396 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (03/08/1973)
Excludes as United States property, for purposes of taxation of investments of controlled foreign corporations under the Internal Revenue Code, any obligation of a U.S. person acquired by a foreign corporation which in engaged in the banking or financing business if such U.S. person is not an individual, corporation, or trust which controls the corporation, and if such obligation is acquired as a result of a direct loan. (Amends 26 U.S.C. 956(b))
Summary: H.R.5396 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (03/08/1973)
Excludes as United States property, for purposes of taxation of investments of controlled foreign corporations under the Internal Revenue Code, any obligation of a U.S. person acquired by a foreign corporation which in engaged in the banking or financing business if such U.S. person is not an individual, corporation, or trust which controls the corporation, and if such obligation is acquired as a result of a direct loan. (Amends 26 U.S.C. 956(b))
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