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
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR 6/25/2004 S7483)
Sponsors
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Subjects
Discovery layer
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.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 24 June 2004
Introduced in Senate (PDF)
Introduced in Senate · EN · 24 June 2004
Introduced in Senate
summary · EN · 24 June 2004
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/108th-congress/senate-bill/2604
- Open data entity: https://api.congress.gov/v3/bill/108/s/2604