LRR Focus: IRS Code 936: The Tax Loophole that Ate Elkhart

Abstract

[Excerpt] Leaders of OCAW Local 7-515 were uneasy when they learned in 1988 that American Home Products, the parent of their Whitehall Laboratories plant, was completing a new plant in Guayama, Puerto Rico. But AHP reassured the union: even if the new plant absorbed some jobs from Elkhart, other work would be brought in to make up the loss. With 800 jobs, the plant was Elkhart\u27s third-largest employer