I am trying to find any legislative history for Sec. 3 of P.L. 86-779.
This section affected 26 USC 243 and 861(a)(2), regarding taxation of
dividends received from foreign corporations. It is a 1959 law. I have
checked both USCCAN and Internal Revenue Acts: Text and Legislative
History with no luck. This provision is only a small part of the
P.L., the rest of which deals with cigars, the Virgin Islands, and
real estate investment taxation.
I would be most grateful if someone with sources other than the above
could see if they can find any history specifically on the foreign
corporation dividends portion of the law. If I can get some specific
cites, I have a patron willing to pay for the document delivery.
TIA,
Verla Peterson
U of Puerto Rico Law Library
v_peterson@upr1.upr.clu.edu
(809) 764-0000 x2559
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