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United States · Bill · S

S. 2535 (105th)

A bill to prohibit the Secretary of the Treasury from issuing regulations dealing with hybrid transactions.

referredUnited States· United States Congress· EN

Introduced

1 October 1998

Last action

1 October 1998 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Breaux, John B. [D-LA], Sen. Mack, Connie, III [R-FL]

Subjects

Taxation

Source updated

14 January 2025

Taxation

Summary

Prohibits the Secretary of the Treasury under provisions of subpart F (Controlled Foreign Corporations) of part III (Income from Sources Without the United States) of subchapter N (Tax Based On Income From Sources Within or Without the United States) of the Internal Revenue Code from, among other things, issuing either temporary or final regulations relating to the treatment of hybrid transactions. Requires a study and report concerning such transactions.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 1 October 1998

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 1 October 1998

    Introduced

    Sponsor introductory remarks on measure. (CR S11279-11280)

    Source: IntroReferral

  3. 1 October 1998

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 1 October 1998

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 1 October 1998

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 1 October 1998

    Open at official source

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Sponsors

Related records

Sources

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