United States · Bill · S
S. 3509 (95th)
A Bill to amend the Internal Revenue Code of 1954.
Introduced
20 September 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 limit the application of the attribution of ownership rules to a trust or estate which terminates its interest in a corporation through a stock redemption, for purposes of treating the proceeds from the stock redemption as capital gain.
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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 · 20 September 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/3509
- Open data entity: https://api.congress.gov/v3/bill/95/s/3509