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Corporate Inversions: Frequently Asked Legal Questions

Description: This report answers frequently-asked legal questions about corporate inversions. It answers questions relating to the scope and operation of Section 7874, including how key statutory terms have been interpreted by the Internal Revenue Service (IRS). It discusses important Department of Treasury regulations that were finalized in 2015 and 2016, and answers questions about the IRS's authority to issue these regulations. Other questions that are answered relate to legislation introduced in the 114th Congress, the interaction of Section 7874 with tax treaties, and the imposition of an excise tax on corporate insiders who benefit from an inversion.
Date: September 7, 2016
Creator: Lunder, Erika K.
Partner: UNT Libraries Government Documents Department

A Retrospective of House Rules Changes Since the 110th Congress

Description: This report analyzes rules changes made on only the opening day of the 110th, 111th, 112th, 113th, and 114th Congresses, with references in footnotes to other selected legislation and actions during these Congresses that also affected House rules. One of the majority party's prerogatives is writing House rules and using its numbers to effect the chamber's rules on the day a new House convenes. Because all Members of the House stand for election every two years, the Members-elect constitute a new House that must adopt rules at the convening of each Congress.
Date: June 7, 2016
Creator: Koempel, Michael L. & Schneider, Judy
Partner: UNT Libraries Government Documents Department

Terrorism Risk Insurance Legislation in the 114th Congress: Issue Summary and Side-by- Side Analysis

Description: This report briefly outlines the issues involved with terrorism insurance, summarizes extension legislation, and includes a side-by-side comparison of the Terrorism Risk Insurance Act of 2002 (TRIA) and the bills introduced in the 114th and 113th Congresses.
Date: January 7, 2015
Creator: Webel, Baird
Partner: UNT Libraries Government Documents Department