United States · Bill · S
S. 1514 (95th)
A bill to amend section 4941 of the Internal Revenue Code of 1954, and section 101(1)(2) of the Tax Reform Act of 1969.
Introduced
13 May 1977
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to exempt in certain circumstances, the leasing of property by a corporation, all the stock of which is owned by a private foundation, to a person affiliated with the foundation, from the excise tax on self-dealing by private foundations. Extends specified temporary provisions of the Tax Reform Act of 1969 which exempt certain transactions between private foundations and affiliated persons from the self-dealing tax.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 13 May 1977
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/1514
- Open data entity: https://api.congress.gov/v3/bill/95/s/1514