HR 13181 · 94th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of certain domestic corporation dividends as foreign oil-related income.

Introduced 1976-04-12· Sponsored by Rep. Ottinger, Richard L. [D-NY-24]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1976-04-12)

Plain Language Summary

[AI summary unavailable — showing source text] Excludes dividends received from domestic corporations from the terms "foreign oil and gas extraction income" and "foreign oil related income" for purposes of taxation under the Internal Revenue Code.…

Summarized by Claude AI · Non-partisan · For informational purposes only