U.S. Congress - H.R.749 To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemptio...
H.R.749 - To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income.
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- Official: To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income. as introduced.
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Official Summary
2/16/2011--Introduced.Amends the Internal Revenue Code, with respect to taxation of U.S. shareholders of controlled foreign corporations, to permanently extend the subpart F exemption (which excludes such income from the shareholder's foreign personal holding company income) for activOfficial Summary
2/16/2011--Introduced.Amends the Internal Revenue Code, with respect to taxation of U.S. shareholders of controlled foreign corporations, to permanently extend the subpart F exemption (which excludes such income from the shareholder's foreign personal holding company income) for active financing (insurance, banking, financing, or similar businesses) income earned on business operations overseas....Read the Rest
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