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- S.872
S.872: A bill to amend the Internal Revenue Code of 1986 to provide for the taxation of income of controlled foreign corporations attributable to imported property.
About This Bill
- This bill was introduced in the 109th Congress
- This bill is primarily about taxation
- Introduced April 21, 2005
- Latest Major Action April 22, 2005
- See the four similar bills introduced in other congresses.
Bill Sponsor
Bill Summary
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.
(Source: Library of Congress)
Bill Actions
| Date | Description |
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Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
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Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 89.
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| April 21, 2005 |
Introduced in the Senate by Byron L. Dorgan (D-N.D.) |