BILLS-107hr5095ih.pdf

years year the taxable year December 31, 2002 1986 a taxable year January 1, 2003 14 year such year December the day 17 years 6663 2005 24 year March 20 30 days 20, 2002 9 year 30-day 2001 July 10, 2002’ 2003 6664 12-month the calendar year 2002 fiscal years 2003, 2004 December 31, 2006 JULY 11, 2002 6 years 10 2003 September 30 20 year’ the 6 months fiscal year 2006 1987 5314 6701 a calendar year the 1st day 18 year years end 1502 the 2nd through 16 2002 8 years

section 1211 March 1 20, 2002’ SESSION H. R. 5095

861(c)(2)(B

United States the United States States REPORT- U.S. 24 States BB the United States of America Connecticut

IH United

6707A. Penalty 6662B. Penalty

SEC Treasury GENERAL.—If United the Internal Revenue Code Internal REIT Congress the Customs Commercial Automation Account FSC the Securities Exchange Act ERS Senate Internal Revenue Service TAXABLE 104 CEIVED House of Representa- RENCY UNITED STATES BUSINESSES OPERATING the Office of Tax MESTIC VIDUALS the ‘Customs Commercial Automation Account’ Customs Account Ways and Means Automation Account the Department of the Treasury xvii the Automated Commercial Environment CONSOLIDATED DUCE TAIN Service Office of Appeals Federal Cir TION.—A ATED tially UNDISTRIBUTED NONDISCLOSED TUTION GROUP OF WORLDWIDE GROUP STITUTIONS PORATIONS Committee the House of Representatives the Internal Revenue Service

Subparagraph HOUGHTON trol Subclause JOHNSON THOMAS MCCRERY ASSESSABLE

foreign tax transactions substance title provisions transaction dividends penalty tax sec repeal tax credit clarification sec clarification foreign look subtitle