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- S.396
S.396: A bill to amend the Internal Revenue Code of 1986 to treat controlled foreign corporations in tax havens as domestic corporations.
About This Bill
- This bill was introduced in the 110th Congress
- This bill is primarily about taxation
- Introduced Jan. 25, 2007
- Latest Major Action Jan. 29, 2007
Bill Sponsor
Bill Cosponsors
5 (5 Democrats, 1 Independent Democrat)
Bill Summary
Amends the Internal Revenue Code to treat certain controlled foreign corporations created or organized under the laws of a tax-haven country as domestic corporations for tax purposes. Sets forth a list of "tax-haven countries" and grants the Secretary of the Treasury authority to remove or add a country from such list.
(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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Sponsor introductory remarks on measure.
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| Jan. 25, 2007 |
Introduced in the Senate by Byron L. Dorgan (D-N.D.) |