Written Statement Hearings on H.R. 5270. The Foreign Income Tax Rationalization and Simplification Act of 1992 - Intertax View Written Statement Hearings on H.R. 5270. The Foreign Income Tax Rationalization and Simplification Act of 1992 by - Intertax Written Statement Hearings on H.R. 5270. The Foreign Income Tax Rationalization and Simplification Act of 1992 20 11 Intertax