H.R. 3735

To amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations.

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I

110th CONGRESS

1st Session

H. R. 3735

IN THE HOUSE OF REPRESENTATIVES

October 2, 2007

Mr. Tanner (for himself, Mrs. Jones of Ohio, Mr. Davis of Alabama, and Mr. Larson of Connecticut) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to extend the look-through treatment of payments between related controlled foreign corporations.

1.

Look-through treatment of payments between related controlled foreign corporations

Subparagraph (B) of section 954(c)(6) of the Internal Revenue Code of 1986 (relating to look-thru rule for related controlled foreign corporations) is amended by striking January 1, 2009 and inserting January 1, 2014.