H.R. 6660 · 112th Congress
Personal Holding Company Tax Parity and Reinvestment Act
- Stage
- In committee
- Sponsor
- David Reichert
- Introduced
- 2012-12-13
- Latest action
- 2012-12-13 · Introduced in House
Summary
Personal Holding Company Tax Parity and Reinvestment Act - Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation.