United States · Bill · S
S. 750 (104th)
A bill to amend the Internal Revenue Code of 1986 to properly characterize certain redemptions of stock held by corporations.
Introduced
3 May 1995
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to characterize as a redemption in part or full payment in exchange for stock a distribution in redemption of corporate-held stock if: (1) the redemption is part of a partial liquidation or not pro rata as to all shareholders; and (2) the corporation holding the stock would otherwise be entitled to a dividends received deduction.
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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 · EN · 3 May 1995
Introduced in Senate (PDF)
Introduced in Senate · EN · 3 May 1995
Introduced in Senate
summary · EN · 3 May 1995
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/104th-congress/senate-bill/750
- Open data entity: https://api.congress.gov/v3/bill/104/s/750