[History of Bills, Volume 130 (1984)]
[From the U.S. Government Publishing Office, www.gpo.gov]
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H.R. 6104--A bill to amend the Internal Revenue Code of 1954 to
provide that in qualifying as a foreign sales corporation [FSC],
the business entity will be required to be created or organized
under the laws applicable to any possession of the United States
and to maintain an office in any possession of the United States,
as defined in subpart C of part III of subchapter N of chapter 1
thereof; to the Committee on Ways and Means.
By Mr. STARK (for himself, Mr. de Lugo, Mr. Won Pat, and Mr. Sunia)