S. 3476 — A bill to amend the Internal Revenue Code of 1954 to provide the same treatment, with respect to determination of sources of income, for interest paid by foreign branches of domestic banks and interest paid by foreign branches of domestic savings and loan institutions.

Summary

Amends the Internal Revenue Code to provide the same tax treatment, with respect to determination of sources of income, for interest paid by foreign branches of domestic banks and interest paid by foreign branches of domestic savings and loan institutions.

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H.R. 13758A bill to amend the Internal Revenue Code of 1954 to provide the same treatment, with respect to determination of sources of income, for interest paid by foreign branches of domestic banks and interest paid by foreign branches of domestic savings and loan institutions.
1978-10-13Measure passed House, amended.
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Legislative Actions

1978-08-25
Introduced in Senate
1978-08-25
Referred to Senate Committee on Finance.

A bill to amend the Internal Revenue Code of 1954 to provide the same treatment, with respect to determination of sources of income, for interest paid by foreign branches of domestic banks and interest paid by foreign branches of domestic savings and loan institutions.

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