Legislative History of H.R. 10650, 87th Congress: The Revenue Act of 1962, Public Law 87-834, Ninetieth Congress, First Session, Part 3U.S. Government Printing Office, 1967 - 4558 pages |
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abroad allowed American amount apply ator capital carryback claim committee amendment controlled foreign corporation cost December 31 deduction dends depreciation dividends and interest DOUGLAS duction earnings and profits economic effect entertainment excess profits taxes exemption expenditures expense account Finance Committee GORE gross income House bill HUMPHREY income tax increase industry insert Internal Revenue Code Internal Revenue Service investment credit KERR LAUSCHE legislation LONG of Louisiana loss Madam President MANSFIELD ment million mittee ness operations paid paragraph payments percent plant and equipment poration present law PRESIDING OFFICER proposal provision PROXMIRE purposes question received refund relating respect Secretary Senate Finance Committee Senator from Illinois Senator from Oklahoma Senator from Tennessee Senator yield SMATHERS subsection subsidiaries tax bill tax credit tax haven tax laws taxable income taxpayer tion trade or business Treasury United States shareholder vote WILLIAMS of Delaware withholding yacht