A bill to amend the Internal Revenue Code of 1986 to apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation.

3.0.0 914 2023-01-15T23:33:08Z 2023-01-15T23:33:08Z Senate S S 2003-04-11 108 ssfi00 Finance Committee Senate Standing Referred to 2003-04-11T21:18:16Z 2003-04-11 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5375) IntroReferral 2003-04-11 Introduced in Senate IntroReferral 10000 9 Library of Congress S001142 Sen. Smith, Gordon H. [R-OR] GORDON SMITH R OR H. N B000780 Sen. Breaux, John B. [D-LA] JOHN BREAUX D LA BERLINGER 2003-04-11 True H000338 Sen. Hatch, Orrin G. [R-UT] ORRIN HATCH R UT GRANT 2003-04-11 True Taxation Commerce Dividends Earnings Foreign Trade and International Finance Foreign corporations Foreign tax credit Income tax Profit Taxation of foreign income Taxation

00 2003-04-11 Introduced in Senate 2006-11-28T17:35:40Z

A bill to amend the Internal Revenue Code of 1986 to apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation. Display Title A bill to amend the Internal Revenue Code of 1986 to apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation. Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation. Introduced in Senate IS Introduced in Senate 2003-04-11T04:00:00Z 2003-04-11 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5375) 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.