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United States · Bill · S

S. 1291 (99th)

A bill to amend the Tax Reform Act of 1969 with respect to the application of the excess business holding provisions to private foundations.

openUnited States· United States Congress· EN

Introduced

12 June 1985

Last action

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

Amends the Tax Reform Act of 1969 to exempt from private foundation divestiture rules any private foundation owning 100 percent of the stock of a hotel corporation on May 26, 1969. Specifies additional requirements which the foundation and corporation must meet to qualify for the exemption.

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Documents

1 official file

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Sources

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