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.

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 5 December 1977

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 5 December 1977

   Introduced

   Introduced in House

   Source: IntroReferral

3. 5 December 1977

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 5 December 1977

  Open at official source

Sponsors

• Rep. Frenzel, Bill [R-MN-3] · R · Sponsor
• · hswm00 · Standing

Related records

• related to ← 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.