legislation: 93-hr-17609

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
93-hr-17609 93 hr 17609 A bill to establish tax treatment for the sale of domestic corporations incomes of which derives substantially from foreign oil or gas operations. Taxation 1974-12-11 1974-12-11 Referred to House Committee on Ways and Means. House Rep. Vanik, Charles A. [D-OH-22] OH D V000047 0 Treats the sale of foreign oil-related corporate stock or assets, for purposes of taxation, as income from a source within the United States if 80 percent of the gross income of such corporation for the preceding three taxable years was foreign oil-related income as defined in the Internal Revenue Code. Defines foreign tax credit treatment for any foreign taxes relating to the sale of such a corporation, but provides for allowance of a deduction with respect to such a sale. 2024-08-01T18:39:26Z  

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