I 111th CONGRESS 1st Session H. R. 2098 IN THE HOUSE OF REPRESENTATIVES April 23, 2009 Mr. Tanner (for himself, Mr. Larson of Connecticut, and Mr. Boustany) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations.

1.

Extension of look-through treatment of payments between related controlled foreign corporations

Subparagraph (C) of section 954(c)(6) of the Internal Revenue Code of 1986 is amended by striking January 1, 2010 and inserting January 1, 2015.