CORPORATIONS related term(s) Business and Industry

Addresses

America as Export Superpower—Reassessing Government's Role in Economic Growth: C. Michael Armstrong, Hughes Electronics, E984-E986 [10MY]

Analyses

Economic Benefits From Capital Gains Deduction, S15791 [26OC]

Indian Reservation Jobs and Investment Act (S. 1303), S14904 [10OC]

Articles and editorials

Capital Gains Fable and Fact, H5062 [16MY]

Japan Deserves a Tariff, E1233 [14JN]

Where Do Cars Come From?, S5999 [2MY]

Bills and resolutions

Airlines: percentage of voting interests of air carriers required to be owned or controlled by U.S. citizens (see H.R. 951), H1849 [15FE]

Business and industry: establish minimum standards of fair conduct in franchise sales and business relationships (see H.R. 1717), H5607 [25MY]

———establishment of foreign manufacturing subsidiaries by domestic corporations (see H.R. 389), H174 [9JA]

Corporate Subsidy Termination Commission: establish (see S. 1376), S16495 [1NO]

ERISA: treatment of pension assets by insurance companies (see S. 1400), S16754 [7NO]

Federal aid programs: treatment of Federal subsidies (see S. 1376), S16495 [1NO]

Taxation: allow certain corporations and trusts to be shareholders of subchapter S corporations (see H.R. 92), H166 [9JA]

———allow corporations to elect the pooling method for determining foreign tax credits (see S. 1173; H.R. 2355), S12215 [10AU], H9245 [19SE]

———application of corporate income tax to Government-sponsored enterprises (see H.R. 943, 1054), H1752 [14FE], H2224 [24FE]

———capital gains rate on stock of certain domestic corporations (see H.R. 512), H242 [13JA]

———capital gains rates (see S. 182, 959; H.R. 1042, 1322), S653 [9JA], S8945 [22JN], H2223 [24FE], H3807 [24MR]

———capital gains rates and indexing of certain assets (see H.R. 213, 537, 646), H169 [9JA], H295 [17JA], H592 [24JA]

———capital gains rates for investments in small businesses (see H.R. 2095), H7461 [21JY]

———characterization of certain redemption of stock held by corporations (see S. 750; H.R. 1551), S6082 [3MY], H4544 [3MY]

———corporate financial incentives for small businesses operating in urban enterprise zones (see H.R. 1072), H2392 [28FE]

———election of taxable fiscal year for partnerships and S corporations (see H.R. 1661), H5190 [17MY]

———impose a minimum tax on certain foreign and foreign-controlled corporations (see H.R. 2166), H8308 [2AU]

———increase opportunities for small businesses and taxpayers (see S. 1299), S14883 [10OC]

———limitation on the deductibility of capital losses (see H.R. 233), H170 [9JA]

———make S corporations eligible for rules applicable to real property subdivided for sale by noncorporate taxpayers (see H.R. 1213, 2287), H3049 [10MR], H8684 [7SE]

———minimum tax on corporations importing products at artificially inflated prices (see H.R. 88), H166 [9JA]

———modify certain rules relating to subchapter S corporations BR deg.h2383, H9452 [21SE]

———permanent extension of the transition rule for certain publicly traded partnerships (see S. 1172; H.R. 1686), S12215 [10AU], H5471 [23MY]

———promote tax credits for private investments on Indian reservations (see S. 1303), S14883 [10OC]

———qualification and eligibility requirements for S corporations and shareholders (see S. 758; H.R. 2039), S6168 [4MY], H7011 [13JY]

———reduce rates and carryover basis of inherited property (see H.R. 538), H296 [17JA]

———restructure income tax system (see S. 722), S5664 [25AP]

———retain alternative minimum tax (see H. Con. Res. 110), H10848 [25OC]

———treatment of capital gains, losses on sale of principal residences, and indexing of certain assets (see S. 1280), S14547 [28SE]

———treatment of capital gains and losses on the sale of a principal residence (see H.R. 56), H164 [9JA]

———treatment of certain subsidies relative to energy and natural resources (see H.R. 2315), H8806 [12SE]

———treatment of corporate dividend payments and interest deductions (see S. 701), S5404 [6AP]

———treatment of corporations (see H.R. 1629, 2534), H4915 [12MY], H10848 [25OC]

———treatment of corporations, earned income, estate and gift taxes, and liability for prior taxable years (see H.R. 214), H169 [9JA]

———treatment of dividends paid by domestic corporations (see H.R. 232), H170 [9JA]

———treatment of family-owned businesses relative to estate tax (see S. 1086; H.R. 2190), S10875 [28JY], H8360 [3AU]

———treatment of tenant-stockholders in cooperative housing corporations (see H.R. 737, 1190, 1546), H889 [30JA], H2988 [9MR], H4511 [2MY]

Descriptions

Corporate Subsidy Termination Commission, S16507 [1NO]

Letters

Cambodian compliance with international labor standards: Lane Kirkland, AFL-CIO, E1137 [26MY]

Capital Formation Act: Allen Sinai, S8953 [22JN]

Lists

Companies paying no taxes and the number of years, H3032 [10MR]

Corporate financial incentives that impact domestic employment and tax rates, S13169 [11SE]

Supporters of the American Family-Owned Business Act (S. 1086), S10877 [28JY]

Memorandums

Investigation of Seacrest Trading Corp.: DEA, E163 [24JA]

Remarks in House

Airlines: percentage of voting interests of air carriers required to be owned or controlled by U.S. citizens (H.R. 951), E363 [16FE]

Business and industry: corporate tax breaks, H15098, H15169 [19DE], H15547 [21DE]

———employment levels versus profit margins, H5487 [24MY]

———establish minimum standards of fair conduct in franchise sales and business relationships (H.R. 1717), E1146 [26MY]

———establishment of foreign manufacturing subsidiaries by domestic corporations (H.R. 389), E23 [4JA]

———subsidies for corporations, H6095 [20JN]

———tax rates, H3031 [10MR]

———worker's wages, H7469 [24JY]

Cambodia: compliance with international labor standards, E1137 [26MY]

Carpinteria, CA: anniversary of incorporation, E1756 [12SE]

Foreign trade: access of U.S. business to markets, E984 [10MY], E1122 [25MY]

Japan: access of U.S. business to markets, H4556 [9MY], H4799, H4800 [11MY], H4966, H4968 [16MY], H5086 [17MY], H5381 [23MY], H5606 [25MY], H6086-H6088 [19JN], H6164 [21JN], H6401 [28JN], E1081 [19MY], E1233 [14JN]

Louisville, KY: tribute to Ford Motor Co., E1087 [19MY]

Taxation: alternative minimum tax for corporations, H4074 [3AP], H4154 [4AP], H4188 [5AP]

———capital gains rates, H1213 [6FE], H1560 [10FE], H2731 [7MR], H2991 [10MR], H3095 [14MR], H4014, H4029 [30MR], H4253 [5AP], H5168, H5175 [17MY], H8814 [13SE], H13361 [20NO], E18 [4JA], E744 [30MR], E1357 [28JN]

———capital gains rates and indexing of certain assets (H.R. 646), E164 [24JA]

———capital gains rates (H.R. 333), E15 [4JA]

———capital gains rates (H.R. 1042), E437 [24FE]

———capital gains rates relative to sale of principal residence, H4259 [5AP]

———characterization of certain redemption of stock held by corporations (H.R. 1551), E944 [3MY]

———election of taxable fiscal year for partnerships and S corporations (H.R. 1661), E1055 [17MY]

———make S corporations eligible for rules applicable to real property subdivided for sale by noncorporate taxpayers (H.R. 2287), E1732 [7SE]

———permanent extension of the transition rule for certain publicly traded partnerships (H.R. 1686), E1103 [24MY]

———qualification and eligibility requirements for S corporations and shareholders (H.R. 2039), E1433 [13JY]

———reduce rates and carryover basis of inherited property (H.R. 538), E101 [17JA]

———treatment of certain subsidies relative to energy and natural resources (H.R. 2315), E1759, E1761 [12SE]

———treatment of corporations, H10064 [13OC]

———treatment of corporations (H.R. 1629), E1030 [12MY]

———treatment of corporations (H.R. 2534), E2039 [26OC]

Remarks in Senate

Business and industry: increase of takeovers and mergers between major corporations, S10917 [31JY]

———relocation to foreign countries, S9014-S9016 [26JN]

Corporate Subsidy Termination Commission: establish (S. 1376), S16506-S16508 [1NO]

ERISA: treatment of pension assets by insurance companies (S. 1400), S16756 [7NO]

Federal aid programs: treatment of Federal subsidies (S. 1376), S16506-S16508 [1NO]

Japan: access of U.S. business to markets, S6433-S6435 [10MY], S6769 [17MY], S9104 [26JN], S9235 [28JN]

Korea, Republic of: access of U.S. business to trade markets, S5157 [4AP]

Taxation: alternative minimum tax for corporations, S5295 [6AP]

———capital gains rates, S4002-S4004 [16MR], S7161 [23MY], S13182 [11SE], S15766, S15789-S15791 [26OC], S16063 [27OC], S16835 [8NO]

———capital gains rates (S. 182), S671 [9JA]

———capital gains rates (S. 959), S8949-S8954 [22JN]

———characterization of certain redemption of stock held by corporations (S. 750), S6090 [3MY]

———increase opportunities for small businesses and taxpayers (S. 1299), S14883-S14885 [10OC]

———permanent extension of the transition rule for certain publicly traded partnerships (S. 1172), S12271 [10AU]

———promote tax credits for private investments on Indian reservations (S. 1303), S14900-S14902 [10OC]

———qualification and eligibility requirements for S corporations and shareholders, S15794 [26OC]

———qualification and eligibility requirements for S corporations and shareholders (S. 758), S6171-S6177 [4MY]

———rates, S1709 [27JA]

———restructure income tax system (S. 722), S5664-S5674 [25AP], S13378 [12SE]

———treatment of capital gains, S16030 [27OC]

———treatment of corporate dividend payments and interest deductions (S. 701), S5447 [6AP]

———treatment of family-owned businesses relative to estate tax, S16029 [27OC]

———treatment of family-owned businesses relative to estate tax (S. 1086), S10876-S10878 [28JY]

———treatment of foreign manufacturing subsidiaries by domestic corporations, S16086, S16087 [27OC]

———treatment of income of controlled foreign corporations attributable to imported property, S15815, S15816 [26OC]

Summaries

Bringing Opportunity To Our Small Business and Taxpayers Act (S. 1299), S14898 [10OC]

Capital Formation Act (S. 959), S8953 [22JN]

Capital Gains Tax Rates (H.R. 333), E15 [4JA]

Election of Taxable Fiscal Year for Partnerships and S Corporations (H.R. 1661), E1055 [17MY]

S Corporation Reform Act (S. 758), S6177 [4MY]

Tables

Capital gains tax rates, S15767 [26OC]

Texts of

H.R. 2039, qualification and eligibility requirements for S corporations and shareholders, E1434 [13JY]

S. 182, Capital Formation and Job Creation Act, S674-S677 [9JA]

S. 758, S Corporation Reform Act, S6172-S6176 [4MY]

S. 959, Capital Formation Act, S8950-S8953 [22JN]

S. 1086, American Family-Owned Business Act, S10876 [28JY]

S. 1299, Bringing Opportunity To Our Small Business and Taxpayers Act, S14885-S14898 [10OC]

S. 1303, Indian Reservation Jobs and Investment Act, S14902-S14904 [10OC]