United States · Bill · S
S. 3301 (95th)
A bill to amend the Tax Reform Act of 1976.
Introduced
14 July 1978
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to render the basis rule for player contracts transferred in connection with the sale of a sports franchise inapplicable to the sale or exchange of a sports franchise after December 31, 1975, and before March 1, 1977, if the principal stockholder of such franchise at the time of its sale had purchased more than 50 percent of its voting stock prior to December 31, 1975.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 14 July 1978
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/3301
- Open data entity: https://api.congress.gov/v3/bill/95/s/3301