United States · Bill · S
S. 2535 (105th)
A bill to prohibit the Secretary of the Treasury from issuing regulations dealing with hybrid transactions.
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
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 October 1998
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
1 October 1998
Introduced
Sponsor introductory remarks on measure. (CR S11279-11280)
Source: IntroReferral
1 October 1998
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 1 October 1998 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 1 October 1998
Introduced in Senate (PDF)
Introduced in Senate · EN · 1 October 1998
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Introduced in Senate
summary · EN · 1 October 1998
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Breaux, John B. [D-LA] · D · Sponsor
- Sen. Mack, Connie, III [R-FL] · R · Sponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/2535
- Open data entity: https://api.congress.gov/v3/bill/105/s/2535
- us · 105-s-2535 · source updated 14 January 2025