H.R. 3959 · 109th Congress

Corporate Patriot Enforcement Act of 2005

Stage
In committee
Introduced
2005-09-29
Latest action
2005-09-29 · Introduced in House

Summary

Corporate Patriot Enforcement Act of 2005 - Amends the Internal Revenue Code to treat a foreign corporation that acquires a majority ownership interest in a U.S. corporation or partnership for tax avoidance purposes as a domestic corporation.