Need all Congresses? Press Enter for expanded federal results.
HR 4509
116th Congress •
2019-2021 (Ended)
To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rules to controlled foreign corporations, and for other purposes.
This bill amends the Internal Revenue Code to limit the scope of downward attribution rules to 50% of stock ownership in applying constructive ownership rules to controlled foreign corporations.
Actions
Sep 26, 2019
Referred to the House Committee on Ways and Means.