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HR 4810 107th Congress House Taxation Commerce Dividend tax Dividends Earnings Foreign Trade and International Finance Foreign corporations Foreign tax credit Income tax Profit Taxation of foreign income

To amend the Internal Revenue Code of 1986 to apply the look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic…

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To amend the Internal Revenue Code of 1986 to apply the look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation.

Introduced: May 22, 2002 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 2002
Referred to the House Committee on Ways and Means.
May 22, 2002
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to revise the application of look-thru rules to dividends from noncontrolled section 902 corporations.
What's happening now May 22, 2002

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Doggett, Lloyd
Texas · Sep 17, 2002
 D
Neal, Richard E.
Massachusetts · Jun 4, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4810: To amend the Internal Revenue Code of 1986 to apply the look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4810/
MLA
"H.R. 4810: To amend the Internal Revenue Code of 1986 to apply the look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4810/.
Bluebook (legal)
H.R. 4810, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4810/.
Markdown link
[H.R. 4810: To amend the Internal Revenue Code of 1986 to apply the look-thru rules for purposes of the foreign tax credit limitation to dividends from foreign corporations not controlled by a domestic corporation.](https://openamerica.io/bill/107-HR-4810/)
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