United States · Bill · HR
H.R. 3857 (107th)
To amend the Internal Revenue Code of 1986 to treat nominally foreign corporations created through inversion transactions as domestic corporations.
Introduced
6 March 2002
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
Summary
Amends the Internal Revenue Code by treating as domestic corporations foreign corporations created through inversion transactions. Defines "inverted domestic corporation." Sets forth a lower stock ownership test which will render certain corporations meeting the test inverted domestic corporations.
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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 2002
Introduced in House (PDF)
Introduced in House · EN · 6 March 2002
Introduced in House
summary · EN · 6 March 2002
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/107th-congress/house-bill/3857
- Open data entity: https://api.congress.gov/v3/bill/107/hr/3857