A bill to amend the Internal Revenue Code of 1954 to allow the voting interests of disqualified persons to be taken into account in determining a private foundation's voting interest for purposes of section 4943 of such Code.

openUnited States· United States Congress· EN

Introduced

23 June 1983

Last action

—

Status

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

Summary

Amends the Internal Revenue Code to allow the voting interest of disqualified persons to be taken into account in determining a private foundation's voting interest in a business enterprise for purposes of the penalty tax on excess business holdings.

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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 1983
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/1534
Open data entity: https://api.congress.gov/v3/bill/98/s/1534