S. 196 · 109th Congress
A bill to amend the Internal Revenue Code of 1986 to provide for the taxation of income of controlled foreign corporations attributable to imported property.
- Stage
- In committee
- Sponsor
- Byron Dorgan
- Introduced
- 2005-01-26
- Latest action
- 2005-01-26 · Introduced in Senate
Subjects
Taxation
Commerce
Taxation of foreign income
Income tax
Foreign Trade and International Finance
Imports
Foreign corporations
Corporation taxes