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H.R. 3735

BillFederalHouseIn Committee
To amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations.
About This Bill
Committee
Latest Action · October 2, 2007
Referred to the House Committee on Ways and Means.
Congress
110th (2007–2009)
Introduced
October 2, 2007
Cosponsors (5)
4D 1R
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Summary

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Amends the Internal Revenue Code to extend through 2013 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).

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