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H.R. 1430: Permanent CFC Look-Through Act of 2015

Title: Permanent CFC Look-Through Act of 2015

Introduced: Mar 18, 2015 (114th Congress)

Sponsor: (No First Name Found) (No Last Name Found) [-]

Status: Reported by Committee - Placed on the Union Calendar, Calendar No. 235.

Summary: Permanent CFC Look-Through Act of 2015 (Sec. 2) This bill 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).

Votes

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