BILLS-105hr1783ih.pdf

1783 December 31, 1997 years year 1986 the taxable year first taxable year the first day October 31 December 31 a taxable year 31, 1997 October 31 of such year 15 years 9 years later than 6 months 1492 15 1997 the last day the 1st day PERIOD 31, 1986 60 days 20 year 2 years the day such first day the last taxable year 14 years the first taxable year 3 year December 31, 1996 the date 2 years 1783 IH the end of the quarter later than 60 days 2 day 20 years 10 years 16 year JUNE 4, 1997 January 1, 1998 8 1997 December 1 31, 1997 at least annually the next taxable year any taxable year 2 years 1783 IH years

IH sistent SESSION H. R. 1783 IH Sec

United States the United States a United States U.S. 2 States Pennsylvania the United States of America Texas

IH

American European

SEC United GENERAL.—If TAIN Senate the Internal Revenue Code PORATIONS House of Representatives Internal the Committee on Ways and Means of the the Committee on Finance Treasury ACQUIRES the International Tax Simplification RECOGNITION CONGRESS the Securities and Exchange Act TIVELY MENT COMPANIES.—In European Union Ways and Means MESTIC CEIVED THE HOUSE OF REPRESENTATIVES House of Representa- 104 VI

Subparagraph LEVIN MATSUI CRANE RULE.—In HERGER ENG- LISH SAM JOHNSON HOUGHTON

shareholder stock corporations companies sec investment company dividends mark subpart amendment code foreign sec united holding states person election market