United States · Bill · S
S. 105 (101st)
A bill to allow the Internal Revenue Code of 1986 to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.
Introduced
25 January 1989
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Requires that the Internal Revenue Code be administered as if the three-year basis recovery rule applicable to employee annuities were still in effect. (The rule was repealed by the Tax Reform Act of 1986.)
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 25 January 1989
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/senate-bill/105
- Open data entity: https://api.congress.gov/v3/bill/101/s/105