H.R. 940 · 108th Congress
Foreign Tax Credit Revenue Enhancement Act of 2003
- Stage
- In committee
- Sponsor
- Jim Ramstad
- Introduced
- 2003-02-26
- Latest action
- 2003-02-26 · Introduced in House
Summary
Foreign Tax Credit Revenue Enhancement Act of 2003 - Amends the Internal Revenue Code to state that refunded accrued taxes relating to the foreign tax credit don't need to be redetermined by the Secretary of the Treasury if the refund was a result of a court determination that the imposed tax is unlawful.