Disapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating to documentation requirements for certain related-party interests in a corporation to be treated as indebtedness.

Summary

This joint resolution nullifies rules submitted by the Department of the Treasury and the Internal Revenue Service on October 21, 2016, relating to documentation requirements that must be satisfied for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes.

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Timeline

1. 31 January 2017

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 31 January 2017

   Introduced

   Introduced in House

   Source: IntroReferral

3. 31 January 2017

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 31 January 2017 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 31 January 2017

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 31 January 2017

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 31 January 2017

  Open at official source

Sponsors

• Todd Rokita · R · Sponsor
• Jim Banks · R · Cosponsor
• · hswm00 · Standing

Related records

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