A bill to amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.
This bill sets forth special tax rules for determining whether financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.
Accounting and auditingCapital gains taxFinancial services and investmentsForeign and international corporationsSecuritiesTax administration and collection, taxpayersTaxation of foreign income
A bill to amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.
USA117th CongressS-3217| Senate
| Updated: 11/17/2021
This bill sets forth special tax rules for determining whether financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.
Accounting and auditingCapital gains taxFinancial services and investmentsForeign and international corporationsSecuritiesTax administration and collection, taxpayersTaxation of foreign income