A bill to repeal the provision of the Internal Revenue Code of 1986 which provides that the accumulated earnings tax shall be applied without regard to the number of shareholders in the corporation.

referredUnited States· United States Congress· EN

Introduced

1 August 1991

Last action

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Status

Read twice and referred to the Committee on Finance.

Summary

Repeals a provision of the Internal Revenue Code that subjects corporations to the accumulated earnings tax regardless of the number of shareholders.

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2 official files

Introduced in Senate (text)

Introduced in Senate (text)
Introduced in Senate · EN
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Introduced in Senate
summary · EN · 1 August 1991
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