A bill to amend the Internal Revenue Code of 1986 to provide that information returns shall be filed with the Internal Revenue Service with respect to interest, dividends, royalties, and certain other amounts paid to corporations.

referredUnited States· United States Congress· EN

Introduced

4 May 1988

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to require third-party information reporting of any interest and royalties paid to corporations. Establishes exceptions from required information return filing in connection with certain dividends that have de minimis tax consequences, as determined in accordance with prescribed criteria.

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Documents

1 official file

Introduced in House
summary · EN · 4 May 1988
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/4528
Open data entity: https://api.congress.gov/v3/bill/100/hr/4528