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Text of S. 681 [i] (February 17, 2007)

handle is hein.nccusl/nccpub01093 and id is 1 raw text is: S 681 IS 110th CONGRESS 1st Session S. 681 To restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes. IN THE SENATE OF THE UNITED STATES February 17, 2007 Mr. LEVIN (for himself, Mr. COLEMAN, and Mr. OBAMA) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To restrict the use of offshore tax havens and abusive tax shelters to inappropriately avoid Federal taxation, and for other purposes. Be it enacted by The Senate and House of Representatives of the United States of America in Congress assembled, SECTION 11 SHORT TITLE; ETC. (a) Short Title- This Act may be cited as the 'Stop Tax Haven Abuse Act'. (b) Amendment of 1986 Code- Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of Contents- The table of contents of this Act is as follows: Sec. 1. Short title; etc. TITLE I--DETERRING THE USE OF TAX HAVENS FOR TAX EVASION Sec. 101. Establishing presumptions for entities and transactions involving offshore secrecy jurisdictions.

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