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H.R. 2098

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 · April 23, 2009
Referred to the House Committee on Ways and Means.
Congress
111th (2009–2011)
Introduced
April 23, 2009
Cosponsors (3)
2D 1R
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Summary

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Amends the Internal Revenue Code to extend through 2014 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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