United States · Bill · S
S. 965 (109th)
A bill to amend the Internal Revenue Code of 1986 to reduce the recognition period for built-in gains for subchapter S corporations.
Introduced
28 April 2005
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4581)
Sponsors
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Subjects
Discovery layer
Source updated
5 December 2025
Summary
Amends the Internal Revenue Code to reduce from ten to seven years the period during which certain built-in gains of subchapter S corporations are subject to tax.
This text is taken from the official record. PoliticalRepo does not editorialize.
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 · 28 April 2005
Introduced in Senate (PDF)
Introduced in Senate · EN · 28 April 2005
Introduced in Senate
summary · EN · 28 April 2005
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/109th-congress/senate-bill/965
- Open data entity: https://api.congress.gov/v3/bill/109/s/965