United States · Bill · S
S. 1745 (97th)
A bill to amend the Tax Reform Act of 1969 with respect to the application of the excess business holding provisions to private foundations.
Introduced
16 October 1981
Last action
—
Status
Subcommittee on Taxation and Debt Management. Hearings held.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Tax Reform Act of 1969 to exempt from the divestiture requirements of the Internal Revenue Code certain private foundations which owned 100 percent of the voting stock in an incorporated business enterprise on May 26, 1969, and which are not managed by the donor of the stock or any family member.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 16 October 1981
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/97th-congress/senate-bill/1745
- Open data entity: https://api.congress.gov/v3/bill/97/s/1745