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H.R. 1762

BillFederalHouseIn Committee
To amend the Internal Revenue Code of 1986 to allow look-through treatment of payments between related foreign corporations.
About This Bill
Committee
Latest Action · April 21, 2005
Referred to the House Committee on Ways and Means.
Congress
109th (2005–2007)
Introduced
April 21, 2005
Cosponsors (5)
0D 5R
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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).

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