A bill to amend the Internal Revenue Code of 1986 to apply look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation.

Summary

Amends the Internal Revenue Code to revise, and apply, the application of look-thru rules to dividends from noncontrolled section 902 corporations.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 11 April 2003

   Introduced

   Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5375)

   Source: IntroReferral

2. 11 April 2003

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 11 April 2003 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 11 April 2003

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 11 April 2003

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 11 April 2003

  Open at official source

Sponsors

• Sen. Smith, Gordon H. [R-OR] · R · Sponsor
• Rep. Breaux, John B. [D-LA-7] · D · Sponsor
• Sen. Hatch, Orrin G. [R-UT] · R · Sponsor
• · ssfi00 · Standing

Related records

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