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
Subjects
Taxation
Commerce
Taxation of foreign income
Income tax
Foreign Trade and International Finance
Foreign corporations
Profit
Earnings
Dividends
Foreign tax credit