Bill Title: To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rules to controlled foreign corporations, and for other purposes.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2021-04-26 - Referred to the House Committee on Ways and Means. [HB2847 Detail]

Text: Latest bill text (Introduced) [PDF]

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