legislation: 101-hr-5969

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
101-hr-5969 101 hr 5969 To amend the Internal Revenue Code of 1986 to limit the interest deduction of foreign corporations that hold interests of less than ten percent in partnerships engaged in business in the United States. Taxation 1990-10-27 1990-10-27 Referred to the House Committee on Ways and Means. House Rep. McGrath, Raymond J. [R-NY-5] NY R M000458 0 Amends the Internal Revenue Code to require that a foreign corporation be treated as owning (or as having incurred) a pro rata share of the assets and liabilities of a partnership in which it is a partner for purposes of allocating interest deductions (thus barring such deductions on the basis of gross income). 2024-02-07T16:32:33Z  

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