United States · Bill · S
S. 1373 (112th)
International Tax Competitiveness Act of 2011
Introduced
14 July 2011
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
10 January 2026
Summary
International Tax Competitiveness Act of 2011 - Amends the Internal Revenue Code to: (1) treat foreign corporations that are managed, directly or indirectly, within the United States as domestic corporations for U.S. income tax purposes; (2) make certain royalty income and income from intangibles received from a controlled foreign corporation subject to U.S. taxation; and (3) revise the tax treatment of property other than stock (i.e., boot) received in connection with a corporate reorganization to provide that such property shall be treated as a taxable dividend.
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 14 July 2011
Introduced in Senate (PDF)
Introduced in Senate · EN · 14 July 2011
Introduced in Senate
summary · EN · 14 July 2011
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/1373
- Open data entity: https://api.congress.gov/v3/bill/112/s/1373