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United States · Bill · HR

H.R. 12115 (95th)

A bill to amend the Internal Revenue Code of 1954 to provide rules for the tax treatment of employees under certain profit sharing plans.

referredUnited States· United States Congress· EN

Introduced

13 April 1978

Last action

Status

Referred to House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

1 August 2024

Summary

Amends the Internal Revenue Code to exempt from taxation certain contributions to profit sharing plans by employers which would otherwise be taxable to the employee merely because a plan includes an arrangement under which the contribution is made only if the employee elects not to receive such contribution in cash.

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Documents

1 official file

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Sources

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