BILLS-103hr3933ih.pdf

the last taxable year 1986 3-year year years all prior taxable years 4 YEARS each full year MARCH 1, 1994 4 consecutive taxable years the day 5 year 1990 the base year 13 year the taxable year a taxable year first taxable year ending after December the day before the date 31, 1992 full years prior year years ending the first full year

SESSION H. R. 3933

United States the United States the United States the United States of America

d)(4)(A)(ii

GENERAL.—If the Internal Revenue Code United Congress FIT.—A House of Representa- Sec the Committee Ways and Means TAINED THE HOUSE OF REPRESENTATIVES Senate

SLAUGHTER

shareholder corporation base gross income controlled taxable year gross property located taxable certain property excluded assets recapture distributions percentage