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United States: Tax Reform Act of 1976 (Excerpts on Denial of Tax Benefits for International Boycott Participation or Payment of Certain Bribes)*

Published online by Cambridge University Press:  20 March 2017

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Type
Legislation and Regulations
Information
International Legal Materials , Volume 16 , Issue 4 , July 1977 , pp. 924 - 930
Copyright
Copyright © American Society of International Law 1977

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Footnotes

*

[The excerpts are reproduced from Title X-Changes in the Treatment of Foreign Income, 90 U.S. Statutes at Large 1649-54.

[The Tax Reform Act of 1976 was passed by both Houses of Congress on September 16, 1976, and approved by the President on October 4, as Public Law 94-455.

[Excerpts from the Congressional Conference Report which concern the legislative history of the boycott provisions of the Tax Reform Act appear at I.L.M. page 927. Department of the Treasury guidelines with regard to boycott participation appear at page 931, and Internal Revenue Service forms and instruction for international boycott reports appear at page 944.]

References

* [Reproduced from U.S. Congress, Senate (94th Congress, 2d Session), Senate Report No. 94-1236, Tax Reform Act of 1976, Conference Report to accompany H.R. 10612, September 14, 1976, pp. 465-70.]