3.0.0 513 2023-01-15T22:48:21Z 2023-01-15T22:48:21Z Senate S S 2003-03-04 108 ssfi00 Finance Committee Senate Standing Referred to 2003-03-04T22:30:00Z 2003-03-04 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2003-03-04 Introduced in Senate IntroReferral 10000 9 Library of Congress B001233 Sen. Bayh, Evan [D-IN] EVAN BAYH D IN N Taxation Capital gains tax Commerce Corporate management Corporation taxes Expatriation Foreign Trade and International Finance Foreign corporations Immigration Income tax Partnerships Stocks Tax deductions Tax havens Taxation 00 2003-01-31 Introduced in Senate 2006-11-28T17:35:40Z Applies similar rules to partnership transactions.

Establishes that a series of related transactions relevant to the Act shall be handled as a single transaction.

Amends the Securities Act of 1934 to require: (1) disclosure to shareholders, and effects of, corporate expatriation transaction; and (2) disclosure to the SEC of the approval of any corporate expatriate transaction.

Amends the IRC to temporarily (through 2007) increase the expensing limit and phaseout threshold.]]>

Corporate Tax Fairness and Shareholder Rights Act of 2003 Display Title Corporate Tax Fairness and Shareholder Rights Act of 2003 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 and the Securities Exchange Act of 1934 to provide for the treatment of corporate expatriation transactions, and for other purposes. Introduced in Senate IS Short Titles as Introduced Corporate Tax Fairness and Shareholder Rights Act of 2003 Introduced in Senate 2003-03-04T05:00:00Z 2003-03-04 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.