H.R. 2186

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules.

IN THE HOUSE OF REPRESENTATIVES · March 18, 2025 · Sponsor: Mr. Estes · Committee: Committee on Ways and Means

Table of contents

• H.R. 2186
  • Sec. 951B. Amounts included in gross income of foreign controlled United States shareholders.

Sec. 951B. Amounts included in gross income of foreign controlled United States shareholders.