BILLS-103hr460ih.pdf

December 31, 1992 20 year JANUARY 6, 1993 1986 years 55 such year 1993

the ‘‘Fairness and Equity SESSION H. R. 460

460 IH the United States of America the United States

SEC Congress House of Representa- Ways and Means the Committee THE HOUSE OF REPRESENTATIVES Senate

HUNTER

minimum tax certain foreign corporations owned minimum tax foreign section applies corporation taxpayer imposed tax imposed viii impose applies