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United States · Bill · HR

H.R. 4464 (113th)

Permanent CFC Look-Through Act of 2014

openUnited States· United States Congress· EN

Introduced

10 April 2014

Last action

Status

Placed on the Union Calendar, Calendar No. 316.

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).

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Documents

6 official files

Reported in House (text)

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