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H.R. 2847

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 restores the limitation on 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. Moore, Gwen [D-WI-4](D-WI)Sponsor
4 cosponsors2 D2 R
4cosponsors1committees3actions2related bills5subjects
  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 restore the limitation on downward attributi… — Informed