Text: H.R.2098 — 111th Congress (2009-2010)All Information (Except Text)

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Introduced in House (04/23/2009)


111th CONGRESS
1st Session
H. R. 2098


To amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations.


IN THE HOUSE OF REPRESENTATIVES

April 23, 2009

Mr. Tanner (for himself, Mr. Larson of Connecticut, and Mr. Boustany) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Extension of look-through treatment of payments between related controlled foreign corporations.

Subparagraph (C) of section 954(c)(6) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2010” and inserting “January 1, 2015”.