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United States · Bill · HR

H.R. 3721 (97th)

A bill to defer the effective date of section 414(m) of the Internal Revenue Code of 1954 until after the issuance of final regulation under that section.

referredUnited States· United States Congress· EN

Introduced

28 May 1981

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Postpones until after the issuance of final regulations the effective date of an Internal Revenue Code provision regarding the treatment of employees of an affiliated service group for purposes of the qualification of pension, profit-sharing, and stock bonus plans as tax-deferred compensation plans.

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Documents

1 official file

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Sources

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