A bill to amend the Internal Revenue Code of 1986 to modernize the application of the subpart F rules to computer software, to expand the subpart F de minimis rule, and to extend certain expiring provisions.
Other Bill Titles (1 more) 11/16/2007--Introduced.
Amends Internal Revenue Code provisions relating to taxation of U.S. shareholders of controlled foreign corporations to:
(1) exclude from foreign personal holding company income rents and royalties attributable to computer software that is leased or... moreSee Full Bill Text
Committees
Amendments
This bill has no amendments.
Bill Status
| Introduced | ![]() | Voted on by Senate | ![]() | Voted on by House | ![]() | Considered By President | ![]() | Bill Becomes Law |
| November 16, 2007 |
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Blog Coverage
November 15, 2007 Bill Action: Introduced: S. 2380: A bill to amend the Internal ...
Gordon Smith [R-OR] introduced S. 2380: A bill to amend the Internal Revenue Code of 1986 to modernize the application of the subpart F rules to computer software, to expand the subpart F de minimis rule, and to extend certain expiring ...
November 15, 2007 S. 2380, A bill to amend the Internal Revenue Code of 1986 to ...
S. 2380 would amend the Internal Revenue Code of 1986 to modernize the application of the subpart F rules to computer software, to expand the subpart F de minimis rule, and to extend certain expiring provisions. ...








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