BILLS-107hr4047ih.pdf

4047 IH years December 31, 2002 4047 year the taxable year 1986 a taxable year 2002 183 days ‘current taxable year’ 10 1997 MARCH 20, 2002 PERIOD 8 year October 31 of such year 60 days later than 6 months such year 9 years 2001 6 years 1 month earlier at least 60 days the current taxable year a prior taxable year 21 year’ 2004 21 years December 31, 1996 31, 2002 12 taxable years the end of the quarter later than 60 days 6679 20 years 904(d)(2)(B 2 preceding taxable the first day 183 DAYS OR 24 year the 1st day December 19 31, 2002 January 1, 2003 years end the next taxable year 6046 1-MONTH 6 years

SESSION H. R. 4047

4047 IH United States the United States U.S. IH the United States of America 24 States the United States 14 States

EUROPEAN

SEC United the Internal Revenue Code Senate CONGRESS THE HOUSE OF REPRESENTATIVES termining section 902 104 the Committee on Ways and Means of the House of Representatives TAIN PORATIONS CEIVED the Committee on Finance House of Representa- the Internal Revenue Service the Committee national Tax Simplification and Fairness for Amer- 4 Service Regulation Ways and Means Treasury European Union

Subparagraph HOUGHTON

holding company certain foreign company dividends foreign holding rules relating sec repeal tax credit partnership rules corporations clause section amendment code pipeline