S. 396 · 110th Congress
A bill to amend the Internal Revenue Code of 1986 to treat controlled foreign corporations in tax havens as domestic corporations.
- Stage
- In committee
- Sponsor
- Byron Dorgan
- Introduced
- 2007-01-25
- Latest action
- 2007-01-29 · 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