H.R. 2847 · 117th Congress
To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rules to controlled foreign corporations, and for other purposes.
- Stage
- In committee
- Sponsor
- Gwen Moore
- Introduced
- 2021-04-26
- Latest action
- 2021-04-26 · Introduced in House
Subjects
Taxation
U.S. and foreign investments
Securities
Financial services and investments
Taxation of foreign income
Foreign and international corporations