United States · Bill · HR
H.R. 440 (105th)
To amend the Internal Revenue Code of 1986 to allow certain corporations and certain trusts to be shareholders of subchapter S corporations.
Introduced
9 January 1997
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
Summary
Amends the Internal Revenue Code to allow a corporation to be a shareholder of a subchapter S corporation (small business) if each shareholder of such corporation is permitted to be a shareholder of an S corporation. Allows certain additional trusts to be shareholders of such corporations.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 9 January 1997
Introduced in House (PDF)
Introduced in House · EN · 9 January 1997
Introduced in House
summary · EN · 9 January 1997
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/440
- Open data entity: https://api.congress.gov/v3/bill/105/hr/440