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H.R. 4464

BillFederalHouseFloor Consideration
Permanent CFC Look-Through Act of 2014
About This Bill
Introduced
Latest Action · May 2, 2014
Placed on the Union Calendar, Calendar No. 316.
Congress
113th (2013–2015)
Introduced
April 10, 2014
Cosponsors (11)
6D 5R
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Summary

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Permanent CFC Look-Through Act of 2014 - 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).

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