United States · Bill · HR
H.R. 4357 (118th)
Permanent CFC Look-Through Act of 2023
Introduced
23 June 2023
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
24 July 2024
Summary
Permanent CFC Look-Through Act of 2023 This rule makes permanent the look-through rule for related controlled foreign corporations (CFCs). That rule provides that dividends, interest, rents and royalties one CFC receives from a related CFC are not treated as foreign personal holding company income (thus permitting the deferral of tax on such income).
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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 · 23 June 2023
Introduced in House (PDF)
Introduced in House · EN · 23 June 2023
Introduced in House
summary · EN · 23 June 2023
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/118th-congress/house-bill/4357
- Open data entity: https://api.congress.gov/v3/bill/118/hr/4357