H.R.6660 - Personal Holding Company Tax Parity and Reinvestment Act

To amend the Internal Revenue Code of 1986 to exclude dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules. view all titles (2)

All Bill Titles

  • Official: To amend the Internal Revenue Code of 1986 to exclude dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules. as introduced.
  • Short: Personal Holding Company Tax Parity and Reinvestment Act as introduced.

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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
12/13/12
 
 
 
 
 
 
 

Sponsor

Representative

David Reichert

R-WA

View Co-Sponsors (8)

Official Summary

Personal Holding Company Tax Parity and Reinvestment Act - Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation.




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