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

27 January 1993

Last action

—

Status

Referred to the House Committee on Ways and Means.

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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3 official files

Introduced in House (text)

Introduced in House (text)
Introduced in House · EN · 27 January 1993
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Introduced in House (PDF)
Introduced in House · EN · 27 January 1993
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Introduced in House
summary · EN · 27 January 1993
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