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United States · Bill · HR

H.R. 5367 (100th)

A bill to repeal the provision of the Internal Revenue Code of 1986 which provides that the accumulated earnings tax shall be applied without regard to the number of shareholders in the corporation.

referredUnited States· United States Congress· EN

Introduced

23 September 1988

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

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Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Repeals a provision of the Internal Revenue Code that subjects corporations to the accumulated earnings tax regardless of the number of shareholders.

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Documents

1 official file

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Sources

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