United States · Bill · S
S. 750 (109th)
A bill to amend the Internal Revenue Code of 1986 to allow look-through treatment of payments between related foreign corporations.
Introduced
11 April 2005
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
Amends the Internal Revenue Code to exempt dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign personal holding company income (thus permitting tax deferral of such income).
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 11 April 2005
Introduced in Senate (PDF)
Introduced in Senate · EN · 11 April 2005
Introduced in Senate
summary · EN · 11 April 2005
Sponsors
No sponsors or actors listed by the source.
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/109th-congress/senate-bill/750
- Open data entity: https://api.congress.gov/v3/bill/109/s/750