United States · Bill · S
S. 3288 (94th)
A bill to amend section 543 (a) of the Internal Revenue Code of 1954 relating to the definition of personal holding company income.
Introduced
12 April 1976
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code with respect to the definition of the term "personal holding company income" to exclude from the term dividends or rents, and compensation which consists of the use of, or the right to use, tangible or intangible property of a corporation used in the active trade or business of a corporation of which 25 percent or more in value of the outstanding stock of the corporation is owned by an individual or trust entitled to use the tangible or intangible property.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 12 April 1976
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/94th-congress/senate-bill/3288
- Open data entity: https://api.congress.gov/v3/bill/94/s/3288