HR 1762 · 109th Congress · Taxation
To amend the Internal Revenue Code of 1986 to allow look-through treatment of payments between related foreign corporations.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2005-04-21)
Plain Language Summary
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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).…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (5)
5 Republicans