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H.R. 4509

To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rules to controlled foreign corporations, and for other purposes.

This bill amends the Internal Revenue Code to limit the scope of downward attribution rules to 50% of stock ownership in applying constructive ownership rules to controlled foreign corporations.

Referred to the House Committee on Ways and Means.

Rep. Lewis, John [D-GA-5](D-GA)Sponsor
7 cosponsors4 D3 R
7cosponsors1committees3actions2related bills5subjects
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    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

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To amend the Internal Revenue Code of 1986 to restore the limitation on downward attributi… — Informed