Internal Revenue Cumulative Bulletin

active conduct allocable amended by striking amount apply beneficiary benefits carryback Code is amended controlled foreign corporation December 31 deduction defined in section determined distribution dividends empowerment zones enactment exempt contract EXPLANATION OF PROVISION filing financing first fiscal foreign personal holding gift tax gross income holding company income home country risks House bill income derived individual inserting insurance company branch insurance income interest rate Internal Revenue Code Internal Revenue Service investment itemized deductions June 30 liability modified paragraph payment percent period personal holding company premiums PRESENT LAW private foundations purposes qualified business unit qualifying insurance company regulations related person renewal community requirements respect RIC or REIT rotavirus satisfied Secretary September 30 similar business Social Security specified subchapter subparagraph subpart F subsection substantial activity taken into account tax credit taxable years beginning taxpayer term qualified tion transactions with customers Treasury treated Vaccine Injury vaccines