Bill Title: A bill to amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying the constructive ownership rules to controlled foreign corporations, and for other purposes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-09-26 - Read twice and referred to the Committee on Finance. [SB2589 Detail]

Text: Latest bill text (Introduced) [PDF]

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