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S 1273 IS
110th CONGRESS
1st Session
S. 1273
To amend the Internal Revenue Code of 1986 to allow permanent look-through treatment of payments between related foreign corporations.
IN THE SENATE OF THE UNITED STATES
May 2, 2007
Mr. KYL introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to allow permanent look-through treatment of payments between related foreign corporations.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. PERMANENT LOOK-THROUGH TREATMENT OF PAYMENTS BETWEEN RELATED CONTROLLED FOREIGN CORPORATIONS UNDER THE FOREIGN PERSONAL HOLDING COMPANY RULES.
Section 954(c)(6)(B) of the Internal Revenue Code of 1986 is amended by striking `and before January 1, 2009,'.
U.S. Congress - Text of S.1273 as Introduced in Senate A bill to amend the Internal Revenue Code of 1986 to allow permanent look-through treat...
