United States · Bill · HR
H.R. 2937 (110th)
To amend the Internal Revenue Code of 1986 to provide that management and administrative activities will not be taken into account in determining if an entity has sufficient business activities in a foreign country to avoid treatment as an expatriated entity.
Introduced
28 June 2007
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends Internal Revenue Code provisions defining expatriated business entities to exclude any management or administrative activities conducted by such entities in a foreign country in determining expatriate status for income tax purposes.
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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 · 28 June 2007
Introduced in House (PDF)
Introduced in House · EN · 28 June 2007
Introduced in House
summary · EN · 28 June 2007
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/110th-congress/house-bill/2937
- Open data entity: https://api.congress.gov/v3/bill/110/hr/2937