United States · Bill · S
S. 1404 (100th)
A bill to amend the Internal Revenue Code of 1986 to allow insurance companies to be consolidated with noninsurance companies.
Introduced
23 June 1987
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to delete language excluding life insurance companies from the definition of "includible corporation," thus permitting such companies to be part of an affiliated group for purposes of filing a consolidated income tax return.
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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 · 23 June 1987
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/100th-congress/senate-bill/1404
- Open data entity: https://api.congress.gov/v3/bill/100/s/1404