CORPORATIONS

Analyses

Amendment to H.R. 11, Court Rights of Alaska Native Corporations To Contest IRS Determinations Relative to Sale of Net Operating Losses, S14938 [24SE]

Business and Industry Technology Investment and Development (H.R. 5230), E1491-E1494 [21MY]

Articles and editorials

Bitter Legacy of '80s Deal-Mania, S1096 [5FE]

Hostile Takeovers—When the Vultures Call, E2425-E2427 [10AU]

Lessons From Japan—Helping Small Manufacturers, E2117-E2119 [8JY]

One Small Capital Gain—One Big Tax, E54 [22JA]

Presidential Indexation, E174 [4FE]

Retiring CEO—Hannaford Chief's Work Sets a Standard for Corporations, S4259 [26MR]

Reviving the American Dream, E2210 [22JY]

Science Fiction, E1741 [9JN]

Tax Bill—Simplification Is the Key, S14930 [24SE]

Tax Simplification Is Worth the Risk, S14928 [24SE]

Bills and resolutions

Bankruptcy: creditors' committee appointments of governmental entities charged with protecting certain pension benefits (see H.R. 4114), H118 [28JA]

Budget: entitlement and mandatory payments to wealthy individuals and large corporations (see S. 3322), S16978 [5OC]

Business and industry: enhance technology investment and development (see H.R. 5230), H3727 [21MY]

———promote competitiveness (see H.R. 5229), H3727 [21MY]

Foreign aid: prohibit certain aid which encourages U.S. businesses to relocate to foreign countries (see H.R. 6075), H10014 [30SE]

Income: treatment of officers' compensation as a proper subject for action by security holders (see S. 2330), S3116 [10MR]

National Dividend Plan: establish (see H.R. 5829), H8021 [11AU]

Native Americans: treatment of certain distributions made by Alaska Native corporations (see H.R. 5658), H6449 [22JY]

Saudi Arabia: investigation of business dealings with U.S. companies (see H. Res. 381), H674 [26FE]

Small business: survey on obtaining surety bonds from corporate surety companies (see S. 2609), S5220 [9AP]

Taxation: application of tax laws to U.S. businesses operating abroad (see H.R. 5270), H3834 [27MY]

———capital gains (see S. 2565; H.R. 6106; H. Con. Res. 285), S5218 [9AP], H847 [27FE], H10778 [2OC]

———capital gains and investment tax credit for manufacturing equipment (see H.R. 4237), H445 [18FE]

———deductibility of interest allowed corporations and dividends paid by corporations (see S. 3102), S10926 [30JY]

———definition of reasonable allowance relative to certain employees of publicly traded corporations (see S. 2329), S3116 [10MR]

———foreign owned or foreign controlled corporations (see H.R. 5027), H2808 [29AP]

———graduated corporate tax rates relative to certain campaign committees (see H.R. 6024), H9443 [24SE]

———IRS treatment of interest, dividends, royalties, and certain other amounts paid to corporations (see H.R. 5312), H4121 [3JN]

———minimum tax on foreign and foreign-owned corporations operating in the U.S. (see H.R. 5721), H7060 [30JY]

———treatment of alternative minimum tax (see H.R. 4476), H1321 [17MR]

———treatment of capital gains and carryover basis of property acquired from a decedent (see H.R. 4125), H119 [28JA]

———treatment of certain manufacturing equipment, capital gains, foreign-owned corporations (see H.R. 5927), H8303 [10SE]

———treatment of certain payments relative to partnerships and S corporations (see H.R. 5515), H5622 [30JN]

———treatment of corporate reorganizations through the exchange of debt instruments (see H.R. 5655), H6449 [22JY]

———treatment of corporations importing products into the U.S. at artificially inflated prices (see H.R. 4304), H587 [25FE]

———treatment of equipment or personnel moved outside U.S. due to close of a business in U.S. (see H.R. 5042), H2884 [30AP]

———treatment of not-for-profit residual market insurance companies under the alternative minimum tax (see H.R. 5646), H6449 [22JY]

Technology: support for innovation and commercialization of critical technologies (see H.R. 4352), H847 [27FE]

Urban areas: support small business concerns (see S. 3111; H.R. 5462), S10927 [30JY], H5081 [23JN]

Virgin Islands: maximum principal obligation under a mortgage that may be purchased by certain corporations (see H.R. 4698), H2019 [30MR]

Descriptions

Amendment to H.R. 11, relative to court rights of Alaska Native corporations to contest IRS determinations relative to sale of net operating losses, S14937 [24SE]

Letters

Amortization of goodwill and certain other intangibles: Dept. of the Treasury, S14928 [24SE]

Capital gains tax: F.X. McDonald, Jr., E185 [4FE]

———several Senators, S2901 [5MR]

———Willa Johns, E184 [4FE]

Gross income limitation applicability to regulated investment companies: CBO, H6257 [21JY]

Lists

Enterprise zone communities under S. 3111, corporate support for small business concerns operating in urban areas, S10940 [30JY]

U.S. parent companies of foreign subsidiaries licensed to trade with Cuba, S14064 [18SE]

Remarks in House

Budget: tax rates on certain upper income brackets, H6025 [8JY]

Business and industry: enhance technology investment and development (H.R. 5230), E1490, E1495, E1502 [21MY], E1741 [9JN], E2117 [8JY], E2209 [22JY], E2273 [28JY]

———promote competitiveness (H.R. 5229), H3838 [28MY]

Dept. of Agriculture: market promotion program, H220 [4FE]

Foreign aid: prohibit certain aid which encourages U.S. businesses to relocate to foreign countries, E3289 [9OC]

———prohibit certain aid which encourages U.S. businesses to relocate to foreign countries (H.R. 6075), H9882 [30SE], E2841 [30SE]

Japan: U.S. investments, H1117 [10MR], H4342, H4343 [9JN]

Motor vehicles: require new standards for corporate average fuel economy (S. 279), E2756 [22SE]

National Dividend Plan: establish (H.R. 5829), H7749 [10AU], H8026 [12AU]

Native Americans: tax treatment of certain distributions made by Alaska Native corporations (H.R. 5658), H7192-H7194 [3AU]

Pharmaceuticals: containment of prescription drug prices, E974 [7AP]

Takeovers: protection of public interest and investors, E2425 [10AU]

Taxation: application of tax laws to U.S. businesses operating abroad (H.R. 5270), H3817, H3819 [27MY], H3837 [28MY]

———capital gains, H453 [19FE], H598 [26FE], E54 [22JA], E184 [4FE]

———capital gains (H.R. 3095), H3928, H3929 [2JN]

———capital gains (H.R. 6106), E3041 [4OC]

———gross income limitation applicability to regulated investment companies (H.R. 2735), H6253-H6257 [21JY]

———treatment of alternative minimum tax (H.R. 4476), E702 [17MR]

———treatment of corporate reorganizations through the exchange of debt instruments (H.R. 5655), H7162, H7163 [3AU]

———treatment of equipment or personnel moved outside U.S. due to close of a business in U.S. (H.R. 5042), H6141 [8JY]

Technology: support for innovation and commercialization of critical technologies (H.R. 4352), E470 [27FE]

Urban areas: support small business concerns (H.R. 5462), H5054 [23JN]

Remarks in Senate

Budget: entitlement and mandatory payments to wealthy individuals and large corporations (S. 3322), S16980 [5OC]

Business and industry: amortization of goodwill and certain other intangibles, S14922-S14935 [24SE]

———taxation of foreign corporations, S11510 [5AU]

Congress: Presidential report on certain mergers, acquisitions, and takeovers, S14050-S14053 [18SE]

Income: stockholder role in determination of income of certain executive officers (S. 1198), S214 [23JA], S2907 [5MR]

———treatment of officers' compensation as a proper subject for action by security holders, S8147 [12JN]

———treatment of officers' compensation as a proper subject for action by security holders (S. 2330), S3120 [10MR]

Moody, James L., Jr.: tribute, S4258 [26MR]

Motor vehicles: require new standards for corporate average fuel economy (S. 279), S1326 [7FE]

Native Americans: court rights of Alaska Native corporations to contest IRS determinations relative to sale of net operating losses, S14936-S14938 [24SE]

Small business: survey on obtaining surety bonds from corporate surety companies (S. 2609), S5298 [9AP]

Taxation: capital gains, S2900 [5MR], S3669 [13MR], S12430-S12438-S12480 [12AU]

———capital gains (S. 2565), S5225, S5226 [9AP]

———corporate deductions for buyout and takeover expenses, S14888, S14889 [24SE]

———deductibility of interest allowed corporations and dividends paid by corporations (S. 3102), S10931 [30JY]

———definition of reasonable allowance relative to certain employees of publicly traded corporations (S. 2329), S3120 [10MR]

Urban areas: support small business concerns operating in urban areas (S. 3111), S10938, S10939 [30JY]

Reports filed

Prior Law Treatment of Corporate Reorganizations Through the Exchange of Debt Instruments: Committee on Ways and Means (H.R. 5655) (H. Rept. 102-744), H6860 [28JY]

Repeal of Thirty Percent Gross Income Limitation Applicable to Regulated Investment Companies: Committee on Ways and Means (H.R. 2735) (H. Rept. 102-668), H6347 [21JY]

Tax Treatment of Certain Distributions Made by Alaska Native Corporations: Committee on Ways and Means (H.R. 5658) (H. Rept. 102-750), H6978 [29JY]

Tax Treatment of Not-For-Profit Residual Market Insurance Companies Under the Alternative Minimum Tax: Committee on Ways and Means (H.R. 5646) (H. Rept. 102-729), H6705 [27JY]

Statements

National Technology Policy: Lewis Branscomb, E2273 [28JY]

Summaries

Corporate Support for Small Business Concerns Operating in Urban Areas (S. 3111), S10941 [30JY]

Foreign Income Tax Rationalization and Simplification Act (H.R. 5270), H3818 [27MY]

Texts of

H.R. 2735, gross income limitation applicability to regulated investment companies, H6253-H6255 [21JY]

H.R. 3095, taxation of capital gains, H3928 [2JN]

H.R. 5655, tax treatment of corporate reorganizations through the exchange of debt instruments, H7162 [3AU]

H.R. 5658, tax treatment of certain distributions made by Alaska Native corporations, H7192 [3AU]

S. 2329, definition of reasonable allowance relative to certain employees of publicly traded corporations, S3120 [10MR]

S. 2330, treatment of corporate officers' compensation as a proper subject for action by security holders, S3121 [10MR]

S. 2609, Small Business Access to Surety Bonding Survey Act, S5298 [9AP]