There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Provides that qualified export assets of a corporation shall include, for taxation purposes, accounts receivable which arise by reason of transactions of such corporation, or of another corporation which is a member of a controlled group which includes such corporation. (Amends 26 U.S.C. 993(b)(3))
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Provides that qualified export assets of a corporation shall include, for taxation purposes, accounts receivable which arise by reason of transactions of such corporation, or of another corporation which is a member of a controlled group which includes such corporation. (Amends 26 U.S.C. 993(b)(3))
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Provides that qualified export assets of a corporation shall include, for taxation purposes, accounts receivable which arise by reason of transactions of such corporation, or of another corporation which is a member of a controlled group which includes such corporation. (Amends 26 U.S.C. 993(b)(3))
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Provides that qualified export assets of a corporation shall include, for taxation purposes, accounts receivable which arise by reason of transactions of such corporation, or of another corporation which is a member of a controlled group which includes such corporation. (Amends 26 U.S.C. 993(b)(3))