U.S. Congress - H.R.1031 American Shipping Reinvestment Act of 2011
H.R.1031 - American Shipping Reinvestment Act of 2011
To amend the Internal Revenue Code of 1986 to repeal the shipping investment withdrawal rules in section 955 and to provide an incentive to reinvest foreign shipping earnings in the United States. view all titles (2)
All Bill Titles
- Official: To amend the Internal Revenue Code of 1986 to repeal the shipping investment withdrawal rules in section 955 and to provide an incentive to reinvest foreign shipping earnings in the United States. as introduced.
- Short: American Shipping Reinvestment Act of 2011 as introduced.
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Official Summary
3/11/2011--Introduced.American Shipping Reinvestment Act of 2011 - Amends the Internal Revenue Code to: (1) repeal shipping investment withdrawal tax rules; and (2) allow U.S. corporate shareholders an election to deduct dividends attributable to foreign base company shipping income receivOfficial Summary
3/11/2011--Introduced.American Shipping Reinvestment Act of 2011 - Amends the Internal Revenue Code to:(1) repeal shipping investment withdrawal tax rules; and
(2) allow U.S. corporate shareholders an election to deduct dividends attributable to foreign base company shipping income received from a controlled foreign corporation.
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