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- S.1863
S.1863: A bill to amend the Internal Revenue Code of 1986 to clarify treatment for foreign tax credit limitation purposes of certain transfers of intangible property.
About This Bill
- This bill was introduced in the 107th Congress
- This bill is primarily about taxation
- Introduced Dec. 20, 2001
- Latest Major Action Dec. 20, 2001
Bill Sponsor
Bill Cosponsor
Bill Summary
Amends the Internal Revenue Code to provide that for purposes of applying the foreign tax credit limitation with respect to amounts attributable to transfers of certain intangible property such amounts shall be treated in the same manner as if such amounts were royalties.
(Source: Library of Congress)
Bill Actions
| Date | Description |
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Sponsor introductory remarks on measure.
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Read twice and referred to the Committee on Finance.
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| Dec. 20, 2001 |
Introduced in the Senate by Bob Graham (D-Fla.) |