BILLS-113hr5857ih.pdf

01:13 Dec 20, 2014 Jkt 5857 the taxable year years year 2014 00:29 Dec 23, annual the day 5857 IH year any prior taxable year 15 year 9 years January 1 December 31 18-month 1986 the day before 2006 1987 4 years 19 year 49 later than 30 days the last day January 1, 2007 1 2004 the 1st day the 1st day of the 1st 7 6156(b 8 years 1 year 18 months 31, 1986 20 year 2 calendar years 6 3-taxable 7-year 5857 IH 2) PERIOD a taxable year later than 45 days the last taxable year 5 years annually 90 days the prior taxable year

the ‘‘Commission SESSION H. R. 5857

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United States 5857 IH the United States U.S. States 2 States GENERAL.—A United States 21 States the United States of America 1 States the District of Columbia United States 5857 IH States

United appro- 12

American Indian

DSK67QTVN1PROD SEC United Board AIF State GENERAL.—If Commission post-1986 Senate Infrastructure QIP Federal Congress 104 UNITED STATES House MENTS Treasury the American Infrastructure Fund the Highway Trust Fund the Executive Schedule Committee the Basel Committee ICES American Infrastructure Fund Controlled Foreign Corporations PART Cooperatives PRE-1988 PORATIONS VACANCIES.—Each Highway Trust Fund Solvency Commission the New York Stock Exchange OECD Budget Office the Committee the Internal Revenue Code the Committee on Transportation the Committee on Ways and Means 8 QUENTLY the Securities and Exchange Commission sequent Trust Fund Solvency Commission Federal 2 department Ways and Means of THE HOUSE OF REPRESENTATIVES the ‘‘Board

Subparagraph RIED Subclause 8) Subparagraph DELANEY subpart G. 24

shareholder deferred foreign corporation offshore deficit corporations subpart earnings income foreign aggregate holder foreign corporations corporation share