U.S. Congress - S.45 Offshoring Prevention Act
S.45 - Offshoring Prevention Act
A bill to amend the Internal Revenue Code of 1986 to provide for the taxation of income of controlled foreign corporations attributable for imported property. view all titles (2)
All Bill Titles
- Short: Offshoring Prevention Act as introduced.
- Official: A bill to amend the Internal Revenue Code of 1986 to provide for the taxation of income of controlled foreign corporations attributable for imported property. as introduced.
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Official Summary
1/25/2011--Introduced.Offshoring Prevention Act - Amends the Internal Revenue Code to include in foreign base company income, for purposes of determining the foreign trade income of controlled foreign corporations, imported property income. Defines "imported property income" as,Official Summary
1/25/2011--Introduced.Offshoring Prevention Act - Amends the Internal Revenue Code to include in foreign base company income, for purposes of determining the foreign trade income of controlled foreign corporations, imported property income. Defines "imported property income" as, with certain exceptions, income attributable to property manufactured outside of the United States and imported for sale into the United States. Provides for a separate application of limitations on the foreign tax credit for imported property income....Read the Rest
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S. 45: Offshoring Prevention Act - GovTrack.us
S. 45: Offshoring Prevention Act. 112th Congress, 2011–2012. A bill to amend the Internal Revenue Code of 1986 to provide for the taxation of income of controlled foreign corporations attributable for imported property.
S. 45: Offshoring Prevention Act - GovTrack.us
S. 45: Offshoring Prevention Act. 112th Congress, 2011–2012. A bill to amend the Internal Revenue Code of 1986 to provide for the taxation of income of controlled foreign corporations attributable for imported property.
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