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H.R. 5240

To amend the Internal Revenue Code of 1986 to make the look-thru rule for related controlled foreign corporations permanent.

This bill 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).

Referred to the House Committee on Ways and Means.

Rep. Kind, Ron [D-WI-3](D-WI)Sponsor
14 cosponsors6 D8 R
14cosponsors1committees3actions1related bills4subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

To amend the Internal Revenue Code of 1986 to make the look-thru rule for related controll… — Informed