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H.R. 1555

International Tax Competitiveness Act of 2013

International Tax Competitiveness Act of 2013 - 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) subject certain royalty income and income from intangibles received from a controlled foreign corporation to U.S. taxation; and (3) revise the tax treatment of property other than stock received in connection with a corporate reorganization (i.e., boot) to provide that such property shall be treated as a taxable dividend.

Referred to the House Committee on Ways and Means.

Rep. Doggett, Lloyd [D-TX-35](D-TX)Sponsor
26 cosponsors26 D
26cosponsors1committees3actions3related bills5subjects
  • Introduced in HouseApr 15, 2013
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

International Tax Competitiveness Act of 2013 — Informed