H.R. 4589 · 113th Congress
Personal Holding Company Tax Parity and Reinvestment Act
- Stage
- In committee
- Sponsor
- David Reichert
- Introduced
- 2014-05-07
- Latest action
- 2014-05-07 · 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.