United States · Bill · HR
H.R. 1159 (108th)
To amend the Internal Revenue Code of 1986 to clarify the treatment for foreign tax credit limitation purposes of certain transfers of intangible property.
Introduced
6 March 2003
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to provide that for purposes of applying the foreign tax credit limitation with respect to amounts attributable to transfers of certain intangible property such amounts shall be treated in the same manner as if such amounts were royalties.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 6 March 2003
Introduced in House (PDF)
Introduced in House · EN · 6 March 2003
Introduced in House
summary · EN · 6 March 2003
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/108th-congress/house-bill/1159
- Open data entity: https://api.congress.gov/v3/bill/108/hr/1159