BILLS-107hr4151ih.pdf

years December 31, 2002 year the taxable year 1986 a taxable year annual December 31 31, 2002 183 days 2002 December 31, 2001 18 year 10-YEAR CARRYFORWARD years end 5 taxable years 8 years 1 month earlier at least 60 days December 1 year such year ‘current taxable year’ October 31 of such year 8 2002 60 days 17 1956 1-MONTH 10-year 14 years days 19 1997 5 years the day before the date 6046 earlier taxable year 23 year 1 2001 3 year 19 2000 the next taxable year January 1, 2003 first taxable year 12 taxable years 6679 2 preceding taxable 16 year the first day later than 6 months

SESSION H. R. 4151

United States the United States U.S. States the United 7 States the United States 16 States the United States of America

IH NANCIAL CIAL

EUROPEAN American

SEC United the Internal Revenue Code Senate TAIN Treasury House of Representatives the Committee on Ways and Means of the 104 Fairness CONGRESS termining section 902 THE HOUSE OF REPRESENTATIVES the Bank Holding Company Act sequent ULATED the Internal Revenue Service House of Representa- the Committee on Finance the Committee CEIVED European Union RENCY Ways and Means PORATIONS FSC

Subparagraph HOUGHTON

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