Summary: H.R.5754 — 107th Congress (2001-2002)All Information (Except Text)

There is one summary for H.R.5754. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (11/14/2002)

Foreign Tax Credit Revenue Enhancement Act of 2002 - 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.