HR 5400 · 93th Congress · Taxation
A bill to amend section 993(b)(3) of the Internal Revenue Code of 1954.
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1973-03-08)
Plain Language Summary
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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))…
Summarized by Claude AI · Non-partisan · For informational purposes only