United States · Bill · S
S. 1207 (93rd)
A bill to amend section 311(d)(2)(A) of the Internal Revenue Code of 1954.
Introduced
14 March 1973
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Provides that a corporation will not be taxed on the distribution of property to a shareholder in a redemption of all his stock in such corporation if such shareholder owns at least 10 percent of the outstanding stock of the corporation directly or constructively, as defined by the Internal Revenue Code of 1954. (Amends 26 U.S.C. 311 (d) (2) (A)).
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 14 March 1973
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/93rd-congress/senate-bill/1207
- Open data entity: https://api.congress.gov/v3/bill/93/s/1207