HR 940 · 108th Congress · Taxation
Foreign Tax Credit Revenue Enhancement Act of 2003
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2003-02-26)
Plain Language Summary
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Foreign Tax Credit Revenue Enhancement Act of 2003 - Amends the Internal Revenue Code to state that refunded accrued taxes relating to the foreign tax credit don't need to be redetermined by the Secretary of the Treasury if the refund was a result of a court determination that the imposed tax is unlawful.…
Summarized by Claude AI · Non-partisan · For informational purposes only