A bill to amend the Internal Revenue Code of 1954 to provide for the treatment of dividends received by a member of an affiliated group from a subsidiary that is excluded from the group solely because such subsidiary is a life insurance company.

referredUnited States· United States Congress· EN

Introduced

10 May 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that for an affiliated group of corporations filing a consolidated return there is excluded from consolidated personal holding company income dividends received by a member of the affiliated group from a life insurance company that is not a member of the affiliated group.

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Votes

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Documents

1 official file

Introduced in House
summary · EN · 10 May 1973
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/7692
Open data entity: https://api.congress.gov/v3/bill/93/hr/7692