A bill to clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns.

referredUnited States· United States Congress· EN

Introduced

25 June 2003

Last action

—

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8567)

Summary

Amends the Internal Revenue Code to provide that if a taxpayer is a member of an affiliated group of corporations which files a consolidated return, the tax attributes concerning reduction of tax attributes and exclusion from gross income by reason of discharge of indebtedness shall be the aggregate tax attributes of such group.

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Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 25 June 2003
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Introduced in Senate (PDF)
Introduced in Senate · EN · 25 June 2003
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Introduced in Senate
summary · EN · 25 June 2003
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Sources

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Official source: https://www.congress.gov/bill/108th-congress/senate-bill/1331
Open data entity: https://api.congress.gov/v3/bill/108/s/1331