S. 779 · 109th Congress
A bill to amend the Internal Revenue Code of 1986 to treat controlled foreign corporations established in tax havens as domestic corporations.
- Stage
- In committee
- Sponsor
- Byron Dorgan
- Introduced
- 2005-04-13
- Latest action
- 2006-02-01 · Sponsor introductory remarks on measure.
Subjects
Taxation
Commerce
Taxation of foreign income
Income tax
Foreign Trade and International Finance
Foreign corporations
Tax shelters
Corporation taxes