CORPORATIONS related term(s) Business and Industry

Analyses

Ending Double Standards for Stock Options Act (S. 576), S3204 [15AP]

Articles and editorials

As Options Proliferate, Investors Question Effect on Bottom Line, S3204-S3206 [15AP]

Best Tax-Cut Proposal Appears To Face Roadblock in Congress, E1263 [19JN]

Contending Over Capital Gains Cuts, S5967 [19JN]

CPA Group To Issue Guidelines on Costs of Year 2000 Bug, S12190 [8NO]

Disney Chief May Reap $771 Million From Stock Options, S3206 [15AP]

Kodak's Difficulties Reveal Japan's Trade Barriers, E2127 [30OC]

Tax Cut That Won't Sell Us Short by Rewarding Only Long-Term Investors, We All Stand To Gain, S892 [30JA]

Bills and resolutions

Business and industry: discourage relocation to foreign countries and encourage creation of new jobs (see H.R. 775), H586 [13FE]

———establish certain uniform rights, duties, and enforcement procedures relative to franchise agreements (see H.R. 1083, 2954), H1039 [17MR], H10420 [8NO]

———reduce corporate welfare (see H.R. 1015, 1340), H888 [11MR], H1542 [15AP]

———require publicly traded corporations to disclose the ability of their computer systems to deal with the year 2000 (see S. 1518), S12461 [10NO]

Charities: improve disclosure of charitable contributions (see H.R. 944), H766 [5MR]

———require shareholders views relative to charitable contributions (see H.R. 945), H766 [5MR]

Corporate Subsidy Reform Commission: establish (see S. 207), S725 [28JA]

Corporate Welfare Reduction Commission: establish (see H.R. 1235), H1338 [8AP]

Dept. of Defense: prohibit payment under defense contracts of restructuring costs for mergers or acquisitions (see H.R. 925), H765 [5MR]

Elections: require a majority of campaign contributions come from State residents and ensure that employees are informed on use of labor organization dues and fees for political activities (see H.R. 2573), H8160 [29SE]

EPA: implementation of alternative compliance plans and market-based trading programs relative to controlling pollutants (see S. 1348), S11448 [30OC]

Federal aid programs: eliminate Federal subsidies (see H.R. 515), H282 [4FE]

OPIC: reauthorize (see H.R. 2064), H4646 [25JN]

Pensions: improve retirement income security by expanding employer contributions, increasing portability, and protecting accounts (see S. 957), S6358 [25JN]

Political campaigns: prohibit contributions by multicandidate political committees controlled by foreign corporations (see H.R. 610), H347 [5FE]

———prohibit use of labor organization dues and fees for political activities (see S. 9; H.R. 1458), S158 [21JA], H1891 [24AP]

Puerto Rico: provide wage-based tax credits (see S. 906), S5694 [16JN]

Taxation: allow certain corporations and trusts to be shareholders of subchapter S corporations (see H.R. 440), H153 [9JA]

———application of tax laws to U.S. businesses operating abroad (see S. 843; H.R. 1783), S5341 [5JN], H3476 [4JN]

———benefits for foreign corporations (see S. 315; H.R. 599), S1300 [12FE], H346 [5FE]

———capital gains rates (see S. 66, 72, 252, 306, 501, 854; H.R. 14, 241, 276, 862, 1033, 1124, 1193, 1207, 2084), S160 [21JA], S856 [30JA], S1300 [12FE], S2646 [20MR], S5413 [9JN], H67 [7JA], H139, H147, H148 [9JA], H699 [27FE], H948 [12MR], H1186 [19MR], H1260 [20MR], H4834 [26JN]

———capital gains rates and indexing of certain assets (see H.R. 1490, 1517), H2089 [30AP], H2155 [1MY]

———capital gains rates for older individuals (see H.R. 1629), H2783 [15MY]

———capital gains rates relative to investments in certain small businesses (see H.R. 2252), H5777 [24JY]

———deny employers a deduction for payments of excessive compensation (see H.R. 687), H452 [11FE]

———permanent extension of the transition rule for certain publicly traded partnerships (see S. 907; H.R. 1443), S5694 [16JN], H1890 [24AP]

———prevent avoidance of corporate tax on prearranged sales of corporate stock (see S. 612; H.R. 1365), S3348 [17AP], H1704 [17AP]

———promote tax credits for private investments on Indian reservations (see S. 806), S5109 [23MY]

———provide deduction for capital gains, index the basis of certain capital assets, provide family credits, and phase-out estate and gift taxes (see H.R. 1584), H2589 [13MY]

———provide tax credits for Indian investment and employment (see H.R. 293), H148 [9JA]

———reform corporate alternative minimum tax (see S. 724), S4217 [8MY]

———repeal alternative minimum tax (see S. 73; H.R. 162), S160 [21JA], H144 [9JA]

———retain alternative minimum tax (see H. Con. Res. 97), H3797 [12JN]

———treatment of corporate tax benefits from stock option compensation expenses (see S. 576), S3199 [15AP]

———treatment of economic subsidies provided by State and local governments to lure or retain businesses (see H.R. 3044), H10953 [13NO]

———treatment of family-owned businesses relative to estate tax (see S. 241, 288; H.R. 1583), S855 [30JA], S1102 [6FE], H2589 [13MY]

———treatment of income relative to imported properties from foreign corporations (see H.R. 1373), H1704 [17AP]

———treatment of liquidations of closely held corporations or property to transfer assets to charitable organizations (see H.R. 3029), H10767 [12NO]

———treatment of scientific equipment donated to elementary and secondary schools (see S. 99), S161 [21JA]

———treatment of tenant-stockholders in cooperative housing corporations (see H.R. 1672), H3069 [20MY]

Factsheets

Early Learning and Opportunity Act (H.R. 1373), H1850 [24AP]

Many Corporations Are Using Accumulated Profits To Buy Back Stock Rather Than To Pay Dividends to Stockholders, H1315 [8AP]

Letters

Capital gains rates relative to investments in certain small businesses: Frank E. Brawner, Oregon Bankers Association, E1518 [24JY]

———Steven W. Newman, Pacific Northwest International Trade Association, E1518 [24JY]

Dept. of Defense limit on compensation for corporate executives reimbursed under defense contracts: Lawrence P. Uhlfelder, Defense Contract Audit Agency, S7173 [10JY]

———Senator Grassley, S7173 [10JY]

———Senators Grassley and Boxer, S7171 [10JY]

Fraud detection and disclosure obligations on auditors of public companies: Arthur Levitt, SEC, S1412 [13FE]

———Senator Wyden, S1412 [13FE]

Reform corportate alternative minimum tax: R. Bruce Josten, U.S. Chamber of Commerce, S4237 [8MY]

Tax laws governing corporations buying back own stock: several Members of Congress, H1314 [8AP]

Tax treatment of certain corporate profits: Representative Owens, H875, H876 [11MR]

Tax treatment of corporate tax benefits from stock option compensation expenses: Warren E. Buffett, Berkshire Hathaway, Inc., S6478 [26JN]

Lists

Cosponsors of S. 724, reform corporate alternative minimum tax, S4237 [8MY]

Memorandums

Dept. of Defense Limit on Compensation for Corporate Executives Reimbursed Under Defense Contracts: Pat Ayers, Congressional Research Service, S7176 [10JY]

Press releases

NAM Calls the Alternative Minimum Tax the ``Anti-Manufacturing Tax'': National Association of Manufacturers, S4237 [8MY]

Remarks in House

Business and industry: establish certain uniform rights, duties, and enforcement procedures relative to franchise agreements (H.R. 1083), E550 [21MR]

———establish certain uniform rights, duties, and enforcement procedures relative to franchise agreements (H.R. 2954), E2281 [9NO]

———reduce corporate welfare (H.R. 1340), E658 [15AP]

———relocation to foreign countries, H10585 [12NO]

———tax laws governing buying back own stock, H1311-H1318 [8AP]

Dept. of Defense: prohibit payment under defense contracts of restructuring costs for mergers or acquisitions (H.R. 925), E376 [5MR]

Government: give preference to firms that adopt and enforce a corporate code of conduct (H.R. 2071), E1324 [25JN]

IRS: enforcement of tax laws towards corporations, H8828-H8831 [9OC]

Japan: access of U.S. business to markets, E1284 [20JN], E1832 [24SE], E2127 [30OC]

OPIC: reauthorize (H.R. 2064), E1338 [27JN]

Political campaigns: prohibit contributions by multicandidate political committees controlled by foreign corporations (H.R. 610), E171 [5FE]

Public lands: establish grazing fees for foreign-owned or controlled corporations, H9758-H9761 [30OC]

SBA: Small Business Development Center Program funding, H7790 [24SE]

Taxation: alternative minimum tax, H3870 [18JN], H3931 [19JN], H4671, H4672, H4676, H4678, H4679, H4682, H4694, H4696 [26JN]

———application of tax laws to U.S. businesses operating abroad, H6657 [31JY]

———application of tax laws to U.S. businesses operating abroad (H.R. 1783), E1103 [4JN]

———capital gains rates, H871-H874 [11MR], H1394, H1395 [10AP], H1458 [15AP], H1547 [16AP], H1799 [24AP], H2597 [14MY], H2685 [15MY], H2796 [16MY], H2935, H2937 [20MY], H3081, H3161 [21MY], H3551 [5JN], H3726 [12JN], H3839 [17JN], H3930, H4083 [19JN], H4377 [25JN], H4669, H4670, H4674, H4675, H4682, H4697, H4700, H4701, H4802-H4813 [26JN], H4845 [8JY], H4920 [9JY], H5028 [10JY], H5398 [16JY], H5494, H5499 [22JY], H5670 [24JY], H5816, H5817 [25JY], H8128 [29SE], H8704 [8OC], H10586 [12NO], E1263 [19JN], E1506 [24JY]

———capital gains rates (H.R. 14), H24, H37 [7JA], H1347, H1369 [9AP], H1548 [16AP], H1801 [24AP], H2012 [30AP], H2164-H2166 [5MY], H2599 [14MY]

———capital gains rates (H.R. 241), E45 [7JA]

———capital gains rates (H.R. 862), H693 [27FE], E360 [3MR]

———capital gains rates (H.R. 1033), E453 [12MR]

———capital gains rates relative to investments in certain small businesses (H.R. 2252), E1518 [24JY]

———deny employers a deduction for payments of excessive compensation (H.R. 687), E217 [11FE]

———permanent extension of the transition rule for certain publicly traded partnerships (H.R. 1443), E744 [24AP]

———prevent avoidance of corporate tax on prearranged sales of corporate stock (H.R. 1365), E702 [17AP]

———qualification and eligibility requirements for S corporations and shareholders (H.R. 2884), E2227 [8NO]

———rates, H8703 [8OC]

———treatment of certain corporate profits, H874-H883 [11MR]

———treatment of economic subsidies provided by State and local governments to lure or retain businesses (H.R. 3044), E2358 [13NO]

———treatment of family-owned businesses relative to estate tax, H783, H784 [6MR]

———treatment of family-owned businesses relative to estate tax (H.R. 1583), E913 [14MY]

———treatment of income relative to imported properties from foreign corporations (H.R. 1373), H1850 [24AP]

Remarks in Senate

Business and industry: require publicly traded corporations to disclose the ability of their computer systems to deal with the year 2000 (S. 1518), S12475-S12477 [10NO]

———underestimation by oil companies of royalties owed to the Federal Government from crude oil pumped from Dept. of the Interior controlled lands, S830 [30JA]

Corporate Subsidy Reform Commission: establish (S. 207), S729 [28JA], S902 [30JA]

Dept. of Defense: limit compensation for corporate executives reimbursed under defense contracts, S7169-S7179, S7184, S7185 [10JY], S7744 [21JY]

EPA: implementation of alternative compliance plans and market-based trading programs relative to controlling pollutants (S. 1348), S11457-S11459 [30OC]

FCC: requirements for proposed merger of Bell Atlantic and NYNEX (business), S7886 [23JY]

Japan: access of U.S. business to markets, S1940, S1942 [5MR]

Pensions: improve retirement income security by expanding employer contributions, increasing portability, and protecting accounts (S. 957), S6360-S6362 [25JN]

———limit amount of 401(k) plan assets invested in sponsoring company, S6701 [27JN]

Political campaigns: prohibit use of labor organization dues and fees for political activities, S10726 [9OC]

———prohibit use of labor organization dues and fees for political activities (S. 9), S125, S126, S264 [21JA], S6971 [8JY]

Puerto Rico: provide wage-based tax credits, S6698 [27JN], S8470 [31JY]

———provide wage-based tax credits (S. 906), S5695, S5698 [16JN]

Securities: impose additional fraud detection and disclosure obligations on auditors of public companies, S1412 [13FE]

Taxation: application of tax laws to U.S. businesses operating abroad (S. 843), S5358-S5360 [5JN]

———benefits for foreign corporations (S. 315), S1314 [12FE]

———capital gains rates, S3156 [15AP], S3977 [6MY], S6053 [23JN], S6338, S6353 [25JN], S6397-S6399 [26JN], S6696, S6713 [27JN], S8453 [31JY]

———capital gains rates (S. 66), S150, S442-S446 [21JA]

———capital gains rates (S. 72), S450-S453 [21JA]

———capital gains rates (S. 252), S890 [30JA]

———capital gains rates (S. 306), S1307 [12FE]

———capital gains rates (S. 501), S2674 [20MR]

———capital gains rates (S. 854), S5418, S5419 [9JN]

———permanent extension of the transition rule for certain publicly traded partnerships (S. 907), S5698 [16JN]

———prevent avoidance of corporate tax on prearranged sales of corporate stock (S. 612), S3359 [17AP]

———promote tax credits for private investments on Indian reservations (S. 806), S5122 [23MY]

———reform corporate alternative minimum tax (S. 724), S4236-S4238 [8MY]

———repeal alternative minimum tax (S. 73), S450-S453 [21JA]

———treatment of corporate tax benefits from stock option compensation expenses, S6469, S6477-S6479 [26JN]

———treatment of corporate tax benefits from stock option compensation expenses (S. 576), S3202-S3206 [15AP]

———treatment of family-owned businesses relative to estate tax (S. 241), S876 [30JA]

———treatment of family-owned businesses relative to estate tax (S. 288), S1108 [6FE]

———treatment of pensions, S6699 [27JN]

———treatment of scientific equipment donated to elementary and secondary schools (S. 99), S479 [21JA]

Terrorism: prohibit U.S. companies from dealing with countries known to support international terrorism, S697 [28JA]

Woolworth Corp.: tribute, S7778 [21JY]

Working Mother (publication): tribute to family-friendly companies, S11212 [24OC]

Reports

Impact of Legislative Compensation Caps on Dept. of Defense Contracts: GAO, S7172 [10JY]

Indexing Capital Gains: Robert Stein, S2674 [20MR]

Tax Penalty on Corporations That Accumulate Surplus Profits in Excess of the Reasonable Needs of the Business, H879 [11MR]

Reports filed

Corporate Subsidy Reform Commission Establishment: Committee on Government Affairs (Senate) (S. 207) (S. Rept. 105-107), S10786 [9OC]

Statements

Calling World Leaders to Action To Address the New Roles and Responsibilities of the Multinational Corporation in the New Century: Tadahiro Sekimoto, E2314 [10NO]

Prevent Avoidance of Corporate Tax on Prearranged Sales of Corporate Stock: by, S3360 [17AP]

Summaries

Application of Tax Laws to U.S. Businesses Operating Abroad (S. 843), S5358-S5360 [5JN]

Capital Formation Act (S. 66), S445 [21JA]

Capital Gains Tax Rates (H.R. 241), E45 [7JA]

Tables

Allocation of compensation to top five McDonnell Douglas Corp. executives, S7745 [21JY]

Capital gains sliding scale tax rates, S1308 [12FE]

Dept. of Defense compensation caps provided in law, S7171 [10JY]

McDonnell Douglas Corp. compensation for top five executives (1995): GAO, S7175 [10JY]

Sliding scale capital gains proposal, H694 [27FE]

Stock buybacks by 40 large corporations in 3 years, H1315 [8AP]

Testimonies

Paycheck Protection Act: David Stewart, S6971 [8JY]

Texts of

S. 9, Paycheck Protection Act, S265 [21JA]

S. 66, Capital Formation Act, S443-S445 [21JA]

S. 99, tax treatment of scientific equipment donated to elementary and secondary schools, S479 [21JA]

S. 252, Long-Term Investment Incentive Act, S891 [30JA]

S. 306, capital gains tax rates, S1307 [12FE]

S. 576, Ending Double Standards for Stock Options Act, S3203 [15AP]

S. 612, prevent avoidance of corporate tax on prearranged sales of corporate stock, S3359 [17AP]

S. 854, Long-Term Investment Incentive Act, S5418 [9JN]

S. 906, Puerto Rico Economic Activity Credit Improvement Act, S5696 [16JN]

S. 907, permanent extension of the transition tax rule for certain publicly traded partnerships, S5698 [16JN]

S. 1348, Innovative Environmental Strategies Act, S11459-S11462 [30OC]

Transcripts

Capital Gains Taxation Rates: Kevin Phillips, National Public Radio, S3156 [15AP]