Box 256
Container
Contains 62 Collections and/or Records:
H.R. 5641, Treatment of Certain Nonprofits, 1992 July 24
File — Box: 256, Folder: 11
Identifier: CAC_CC_051_9_256_11_0000
Scope and Contents
Contains bill text pertaining to a bill to amend the Internal Revenue Code of 1986 with respect to the treatment of certain nonprofit organizations providing health benefits, and for other purposes (H.R. 5641).
H.R. 5650, Non-Exempt Farmer Cooperatives, 1992 July 24
File — Box: 256, Folder: 12
Identifier: CAC_CC_051_9_256_12_0000
Scope and Contents
Contains bill text pertaining to a bill to amend the Internal Revenue Code of 1986 to allow non-exempt farmer cooperatives to elect patronage-sourced treatment for certain gains and losses, and for other purposes (H.R. 5650).
H.R. 5646, Treatment of Not For Profit Residual Market Insurance Companies, 1992 July 27
File — Box: 256, Folder: 13
Identifier: CAC_CC_051_9_256_13_0000
Scope and Contents
Contains bill text and a report from the Committee on Ways and Means pertaining to a bill to amend the Internal Revenue Code of 1986 to provide for the treatment of not-for-profit residual market insurance companies under the alternative minimum tax and to repeal the taxable income limitation on the recognition of built-in gain of S corporations (H.R. 5646).
H.R. 5647, Special Estate Tax Valuation Recapture Provisions, 1992 July 27
File — Box: 256, Folder: 14
Identifier: CAC_CC_051_9_256_14_0000
Scope and Contents
Contains bill text pertaining to a bill to provide that the special estate tax valuation recapture provisions shall cease to apply after 1992 in the case of property acquired from decedents dying before January 1, 1982 (H.R. 5647).
H.R. 5654, Harbor Maintenance Tax Exemption, 1992 July 27
File — Box: 256, Folder: 15
Identifier: CAC_CC_051_9_256_15_0000
Scope and Contents
Contains bill text pertaining to a bill to amend the Internal Revenue Code of 1986 to provide that the harbor maintenance tax shall not apply to the movement of certain cargo within contiguous United States and foreign ports, and for other purposes (H.R. 5654).
H.R. 5656, Federal Insurance Contributions Act Exemptions, 1992 July 27
File — Box: 256, Folder: 16
Identifier: CAC_CC_051_9_256_16_0000
Scope and Contents
Contains bill text and a report from the Committee on Ways and Means pertaining to a bill to amend the Internal Revenue Code of 1986 to exempt services performed by full-time students for seasonal children's camps from social security taxes, and for other purposes (H.R. 5656).
H.R. 5674, Tax Treatment of Certain Cargo Containers, 1992 July 27
File — Box: 256, Folder: 17
Identifier: CAC_CC_051_9_256_17_0000
Scope and Contents
Contains a report from the Committee on Ways and Means pertaining to a bill to clarify the tax treatment of intermodal containers, to revise the tax treatment of small property and casualty insurance companies, and for other purposes (H.R. 5674).
H.R. 5675, Waiving Yield Restrictions on Tax Exempt Bond Arbitrage, 1992 July 27
File — Box: 256, Folder: 18
Identifier: CAC_CC_051_9_256_18_0000
Scope and Contents
Contains bill text pertaining to a bill to amend the Internal Revenue Code of 1986 to permit regulations waiving yield restrictions on tax-exempt bond arbitrage if the arbitrage rebate requirements are met (H.R. 5675).
H.R. 5655, Restore the Prior Law Treatment of Corporate Reorganization, 1992 July 28
File — Box: 256, Folder: 19
Identifier: CAC_CC_051_9_256_19_0000
Scope and Contents
Contains bill text pertaining to a bill to amend the Internal Revenue Code of 1986 to restore the prior law treatment of corporate reorganizations through the exchange of debt instruments, and for other purposes (H.R. 5655).
H.R. 5657, Treatment of Deposits, 1992 July 28
File — Box: 256, Folder: 20
Identifier: CAC_CC_051_9_256_20_0000
Scope and Contents
Contains bill text and a report from the Committee on Ways and Means pertaining to a bill to amend the Internal Revenue Code of 1986 with respect to the treatment of deposits under certain perpetual insurance policies (H.R. 5657).