United States · Bill · S
S. 2604 (108th)
A bill to amend the Internal Revenue Code of 1986 to reduce the recognition period for built-ins gains for subchapter S corporations.
Introduced
24 June 2004
Last action
24 June 2004 · Introduced
Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR 6/25/2004 S7483)
Sponsors
Sen. Smith, Gordon H. [R-OR], Sen. Breaux, John B. [D-LA]
Subjects
Taxation
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to reduce from ten to seven years the period during which certain built-in gains of subchapter S corporations are subject to tax.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
24 June 2004
Introduced
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR 6/25/2004 S7483)
Source: IntroReferral
24 June 2004
Introduced
Sponsor introductory remarks on measure. (CR 6/25/2004 S7483)
Source: IntroReferral
24 June 2004
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 24 June 2004 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 24 June 2004
Introduced in Senate (PDF)
Introduced in Senate · EN · 24 June 2004
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Introduced in Senate
summary · EN · 24 June 2004
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. Smith, Gordon H. [R-OR] · R · Sponsor
- Sen. Breaux, John B. [D-LA] · D · Sponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/senate-bill/2604
- Open data entity: https://api.congress.gov/v3/bill/108/s/2604
- us · 108-s-2604 · source updated 14 January 2025