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Bill > HR4464


US HR4464

To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations.


summary

Introduced
04/10/2014
In Committee
04/29/2014
Crossed Over
Passed
Dead
01/03/2015

Introduced Session

113th Congress

Bill Summary

Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).

Committee Categories

Budget and Finance

Sponsors (12)

Last Action

Placed on the Union Calendar, Calendar No. 316. (on 05/02/2014)

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