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- S.384
S.384: Corporate Patriot Enforcement Act of 2003
About This Bill
- This bill was introduced in the 108th Congress
- This bill is primarily about taxation
- Introduced Feb. 12, 2003
- Latest Major Action Feb. 12, 2003
Bill Sponsor
Bill Cosponsors
11 (All Democrats)
Bill Summary
Corporate Patriot Enforcement Act of 2003 - Amends the Internal Revenue Code by determining that acquiring corporations in"corporate expatriation transactions" shall be considered domestic corporations. Defines a "corporate expatriation transaction" as, with certain exceptions, one in which a "nominally foreign corporation" acquires substantially all of the properties held by a domestic corporation and in which, immediately after the...
(Source: Library of Congress)
Bill Actions
| Date | Description |
|---|---|
|
Read twice and referred to the Committee on Finance.
|
|
| Feb. 12, 2003 |
Introduced in the Senate by Harry Reid (D-Nev.) |