United States · Bill · S
S. 933 (108th)
A bill to amend the Internal Revenue Code of 1986 to modify the active business definition under section 355.
Introduced
29 April 2003
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
10 February 2026
Summary
Amends the Internal Revenue Code, concerning the active business definition relating to distributions of stock and securities of a controlled corporation, to treat all corporations that are members of the same affiliated group as a single corporation.
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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 · 29 April 2003
Introduced in Senate (PDF)
Introduced in Senate · EN · 29 April 2003
Introduced in Senate
summary · EN · 29 April 2003
Sponsors
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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/108th-congress/senate-bill/933
- Open data entity: https://api.congress.gov/v3/bill/108/s/933