S. 872 · 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
Introduced
Introduced
2005-04-21
Latest action
2005-04-22 · Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 89.

Subjects

Taxation
Commerce
Taxation of foreign income
Income tax
Foreign Trade and International Finance
Imports
Foreign corporations
Corporation taxes