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.
Last action on Apr 11, 2003Read twice and referred to the Committee on Finance. (tex...
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Summary
Amends the Internal Revenue Code to revise, and apply, the application of look-thru rules to dividends from noncontrolled section 902 corporations.
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