To amend the Internal Revenue Code of 1986 to make permanent the section 170(e)(5) rules pertaining to gifts of publicly-traded stock to certain private foundations, and for other purposes.

Summary

Amends the Internal Revenue Code to make permanent the special rules for gifts of qualified appreciated stock to certain tax-exempt private foundations for purposes of the itemized deduction of charitable contributions. Includes grants to certain foreign organizations as qualified distributions by private foundations for purposes of the tax on failure to distribute income. Changes the due date for first quarter estimated tax payments by private foundations.

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

Timeline

1. 4 January 1995

   Introduced

   Introduced in House

   Source: IntroReferral

2. 4 January 1995

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

3. 4 January 1995

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 4 January 1995 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 4 January 1995

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 4 January 1995

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 4 January 1995

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Jacobs, Andrew, Jr. [D-IN-10] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← To amend the Internal Revenue Code of 1986 to make permanent the section 170(e)(5) rules pertaining to gifts of publicly-traded stock to certain private foundations, and for other purposes.