Amends the Internal Revenue Code to provide the same tax treatment, with respect to determination of sources of income, to interest paid by foreign branches of domestic banks and interest paid by foreign branches of domestic savings and loan institutions.
Referred to Senate Committee on Finance.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1745.
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1745.
Measure called up under motion to suspend rules and pass in House.
Measure considered in House.
Passed/agreed to in House: Measure passed House, amended.
Measure passed House, amended.
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