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GOVERNMENT96th / 1st SessionCOMMITTEE PRINT| WMCP : 9641A REPORT OF THESUBCOMMITTEE ON SELECT REVENUE MEASURES OF THECOMMITTEE ON WAYS AND MEANS U.S. HOUSE OF REPRESENTATIVESSectionbySection Summary, Analysis, and Justification OFH.R. 5973 A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO WAIVE IN CERTAIN CASES THE RESIDENCY REQUIRE MENTS FOR DEDUCTIONS OR EXCLUSIONS OF INDIVIDUALS LIVING ABROAD, TO ALLOW THE TAXFREE ROLLOVER OF CERTAIN DISTRIBUTIONS FROM MONEY PURCHASE PENSION PLANS,
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