A bill to amend the Internal Revenue Code of 1954 with respect to the income tax treatment of small business investment companies and shareholders in such companies.

Summary

Extends the bad debt provisions of the Internal Revenue Code of 1954 to small business investment companies, and exempts such companies from the definition of personal holding companies and regulated investment companies under the same code. (Adds 26 U.S.C. 166(g) (851(f); Amends 26 U.S.C. 542(c)(8)) Establishes effective dates for such provisions.

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

Timeline

1. 19 March 1973

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 19 March 1973

   Introduced

   Introduced in House

   Source: IntroReferral

3. 19 March 1973

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 19 March 1973

  Open at official source

Sponsors

• Rep. Evins, Joe L. [D-TN-4] · D · Sponsor
• · hswm00 · Standing

Related records

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