S. 914 · 108th Congress
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.
- Stage
- In committee
- Sponsor
- Gordon Smith
- Introduced
- 2003-04-11
- Latest action
- 2003-04-11 · Introduced in Senate
Summary
Amends the Internal Revenue Code to revise, and apply, the application of look-thru rules to dividends from noncontrolled section 902 corporations.