United States · Bill · HR
H.R. 13714 (95th)
A bill to amend the Internal Revenue Code of 1954 with respect to the number of individuals who may be shareholders in subchapter S corporations.
Introduced
2 August 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 increase from 15 to 25 the maximum number of individuals who may be shareholders in a corporation which has maintained Subchapter S corporate status for five consecutive taxable years.
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 2 August 1978
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/house-bill/13714
- Open data entity: https://api.congress.gov/v3/bill/95/hr/13714