H.R. 4464 · 113th Congress
Permanent CFC Look-Through Act of 2014
- Stage
- Reported from committee
- Sponsor
- Charles Boustany
- Introduced
- 2014-04-10
- Latest action
- 2014-05-02 · Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-428.
Summary
Permanent CFC Look-Through Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).