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United States · Bill · HR

H.R. 1817 (102nd)

To amend the Internal Revenue Code of 1986 to treat all siblings as 1 shareholder for purposes of determining whether a corporation may elect to be an S corporation.

referredUnited States· United States Congress· EN

Introduced

16 April 1991

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Internal Revenue Code to treat all siblings as one shareholder for purposes of determining whether a corporation may elect to be an S corporation.

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Versions

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Documents

2 official files

Introduced in House (text)

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Sources

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