There is one summary for H.R.2098. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/23/2009)

Amends the Internal Revenue Code to extend through 2014 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).