International Tax Competitiveness Act of 2011
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International Tax Competitiveness Act of 2011 - Amends the Internal Revenue Code to: (1) treat foreign corporations that are managed, directly or indirectly, within the United States as domestic corporations for U.S. tax purposes; (2) make certain royalty income and income from intangibles received from a controlled foreign corporation subject to U.S. taxation; and (3) revise the tax treatment of property other than stock (i.e., boot) received in connection with a corporate reorganization to provide that such property shall be treated as a taxable dividend.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 62: International Tax Competitiveness Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-62/
"H.R. 62: International Tax Competitiveness Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-62/.
H.R. 62, 112th Cong. (2026), https://openamerica.io/bill/112-HR-62/.
[H.R. 62: International Tax Competitiveness Act of 2011](https://openamerica.io/bill/112-HR-62/)