BILLS-103hr3822ih.pdf

1986 1936 46 year the taxable year 31, 1992 such 3 year period 17 year 3-YEAR at least 5 years 29 12113 December 31, 1992 3 years 1 1936 years ending the period of 3 years FEBRUARY 9, 1994 the period of years ending after such date years 28

the ‘‘United States SESSION H. R. 3822

the United States United States the United States of America

IH South

Merchant Marine

SEC Congress the Internal Revenue Code CAPITAL CONSTRUCTION FUND Internal Ways and Means BORSKI House of Representa- United Merchant Senate THE HOUSE OF REPRESENTATIVES

H.R. 3821 Subparagraph U.S.C. 1177 YEARS.—If MANTON LIPINSKI CUNNINGHAM SWIFT UNSOELD HOYER STUDDS KRIEDLER DICKS CANTWELL DUNN JOHNSON RULE.—In

earnings passenger vessels capital excluded net capital capital gain laws united fund section code marine act net vessel taxable gain