A bill to amend the Tax Reform Act of 1976 to allow, for taxable years beginning after December 31, 1975, certain insurance companies to adopt, for purposes of filing a consolidated return, the taxable year of the common parent corporation.

referredUnited States· United States Congress· EN

Introduced

5 December 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Tax Reform Act of 1976 to change from December 31, 1980, to December 31, 1975, the effective date of provisions allowing certain insurance companies (other than life or mutual) to adopt, for purposes of filing a consolidated return, the taxable year of the common parent corporation.

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Documents

1 official file

Introduced in House
summary · EN · 5 December 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/10205
Open data entity: https://api.congress.gov/v3/bill/95/hr/10205