H.R. 1762 · 109th Congress
To amend the Internal Revenue Code of 1986 to allow look-through treatment of payments between related…
Full title
To amend the Internal Revenue Code of 1986 to allow look-through treatment of payments between related foreign corporations.
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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
CantorSponsor2 cosponsors · 2 R
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to exempt dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign personal holding company income (thus permitting tax deferral of such income).
What it does: CRS summary · Introduced in House · Apr 21, 2005
Amends the Internal Revenue Code to exempt dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign personal holding company income (thus permitting tax deferral of such income).
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to allow look-through treatment of payments between related foreign corporations.
Latest action (Apr 21, 2005): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Apr 21, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.