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HR 6104 98th Congress House

A bill to amend the Internal Revenue Code of 1954 to provide that in qualifying as a Foreign Sales Corporation (FSC), the business entity will be required to be created or organized under the laws…

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that in qualifying as a Foreign Sales Corporation (FSC), the business entity will be required to b… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that in qualifying as a Foreign Sales Corporation (FSC), the business entity will be required to be created or organized under the laws applicable to any possession of the United States and to maintain an office in any possession of the United States, as defined in Subpart C of Part III of such subchapter N of chapter 1 thereof.

Introduced: August 8, 1984 See on congress.gov
Foreign Trade and International Finance
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 8, 1984
Referred to House Committee on Ways and Means.
Aug 8, 1984
Introduced in House
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 Latest action August 8, 1984

Referred to House Committee on Ways and Means.

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APA
U.S. Congress. (2026). H.R. 6104: A bill to amend the Internal Revenue Code of 1954 to provide that in qualifying as a Foreign Sales Corporation (FSC), the business entity will be required to be created or organized under the laws applicable to any possession of the United States and to maintain an office in any possession of the United States, as defined in Subpart C of Part III of such subchapter N of chapter 1 thereof.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-6104/
MLA
"H.R. 6104: A bill to amend the Internal Revenue Code of 1954 to provide that in qualifying as a Foreign Sales Corporation (FSC), the business entity will be required to be created or organized under the laws applicable to any possession of the United States and to maintain an office in any possession of the United States, as defined in Subpart C of Part III of such subchapter N of chapter 1 thereof.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-6104/.
Bluebook (legal)
H.R. 6104, 98th Cong. (2026), https://openamerica.io/bill/98-HR-6104/.
Markdown link
[H.R. 6104: A bill to amend the Internal Revenue Code of 1954 to provide that in qualifying as a Foreign Sales Corporation (FSC), the business entity will be required to be created or organized under the laws applicable to any possession of the United States and to maintain an office in any possession of the United States, as defined in Subpart C of Part III of such subchapter N of chapter 1 thereof.](https://openamerica.io/bill/98-HR-6104/)
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