United States · Bill · S
S. 2275 (96th)
A bill to amend the Internal Revenue Code of 1954 to make technical amendments in the provisions relating to general stock ownership corporations.
Introduced
7 February 1980
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 June 2021
Summary
Amends the Internal Revenue Code, with respect to general stock ownership corporations, to: (1) allow the transfer of a share of stock in such a corporation to the estate of a deceased shareholder; (2) declare the penalty tax for failure to make minimum annual distributions a deductible ordinary and necessary expense of such a corporation; and (3) make technical amendments.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 7 February 1980
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/96th-congress/senate-bill/2275
- Open data entity: https://api.congress.gov/v3/bill/96/s/2275