FSC REPEAL AND EXTRATERRITORIAL INCOME EXCLUSION ACT

Amendments

Enact (H.R. 4986), S11451, S11497 [1NO], H11881 [14NO]

Articles and editorials

Tax Analysts Special Report—Foreign Sales Corporation Beneficiaries—A Profile, E1535 [20SE]

Tobacco Exports Get Aid in Bill Set for House Vote, H7427 [12SE]

U.S., EU Risk Trade War Over Export Tax Shelters—Europe Is Likely To Seek the WTO's Permission To Levy Punitive Tariffs, H7429 [12SE]

Explanations

Provisions (H.R. 4986): Senate Amendment, H11885-H11891 [14NO]

Letters

Provisions: Lawrence H. Summers, Sec. of the Treasury, H11892 [14NO]

———several Representatives, E1480 [14SE]

———Stuart E. Eizenstat, Dept. of the Treasury, H7422 [12SE]

Remarks in House

Enact (H.R. 4986), H7377-H7379, H7416-H7431 [12SE], H11881-H11899 [14NO], E1465, E1472 [13SE], E1480 [14SE], E1536 [20SE]

Remarks in Senate

Enact (H.R. 4986), S11450-S11455, S11457-S11459 [1NO]

———unanimous-consent request, S9445 [28SE], S9823 [4OC]

Reports filed

Provisions: Committee on Finance (Senate) (H.R. 4986) (S. Rept. 106-416), S8822 [20SE]

———Committee on Ways and Means (House) (H.R. 4986) (H. Rept. 106-845), H7577 [13SE]

Statements

Provisions: OMB, H11892 [14NO]

———Representative Doggett, H7426 [12SE]

———Representatives Doggett, John Lewis, and Stark, H7426 [12SE]

Texts of

H.R. 4986, provisions, S11451-S11454 [1NO], H7416-H7419 [12SE], H11881-H11884 [14NO]