[History of Bills, Volume 130 (1984)]
[From the U.S. Government Publishing Office, www.gpo.gov]


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H.R. 4816--A bill to discourage domestic corporations from 
    establishing manufacturing subsidiaries in foreign countries for 
    the purpose of avoiding Federal taxes by including in the gross 
    income of the U.S. shareholders in foreign corporations the 
    retained earnings of any such subsidiary which are attributable to 
    manufacturing operations in any country which imposes little or no 
    taxes on such operations or provides any tax incentive for capital 
    investments in such operations; to the Committee on Ways and 
    Means.
  By Mr. ALBOSTA