A bill to amend section 512(b) (5) of the Internal Revenue Code of 1954 with respect to the tax treatment of the gain on the lapse of options to buy or sell securities.

openUnited States· United States Congress· EN

Introduced

6 February 1975

Last action

3 September 1976 · President

Status

Public law 94-396.

Summary

Excludes, under the Internal Revenue Code of 1954, the gain on the lapse of options to buy or sell securities for purposes of computing the tax on the unrelated business income of charitable organizations.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

6 February 1975
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
6 February 1975
Introduced
Introduced in House
Source: IntroReferral
6 February 1975
Introduced
Introduced in House
Source: IntroReferral
14 May 1976
Reported
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1134.
Source: Committee
14 May 1976
Reported
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1134.
Source: Committee
8 June 1976
Passed
Measure passed House, amended.
Source: Floor
8 June 1976
Passed
Passed/agreed to in House: Measure passed House, amended.
Source: Floor
8 June 1976
Floor
Measure called up under motion to suspend rules and pass in House.
Source: Floor
10 June 1976
Introduced
Referred to Senate Committee on Finance.
Source: IntroReferral
26 August 1976
Reported
Reported to Senate from the Committee on Finance, S. Rept. 94-1172.
Source: Committee
26 August 1976
Reported
Reported to Senate from the Committee on Finance, S. Rept. 94-1172.
Source: Committee
31 August 1976
Floor
Call of calendar in Senate.
Source: Floor
31 August 1976
Passed
Passed/agreed to in Senate: Measure passed Senate, amended.
Source: Floor
1 September 1976
Floor
Measure presented to President.
Source: Floor
1 September 1976
President
Measure presented to President.
Source: President
1 September 1976
President
Measure enrolled in Senate.
Source: President
1 September 1976
President
Measure enrolled in House.
Source: President
1 September 1976
Passed
House agreed to Senate amendments.
Source: ResolvingDifferences
1 September 1976
Passed
Resolving differences -- House actions: House agreed to Senate amendments.
Source: NotUsed
3 September 1976
President
Public law 94-396.
Source: President
3 September 1976
Became law
Signed by President.
Source: BecameLaw
3 September 1976
President
Signed by President.
Source: President

Votes

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Versions

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Documents

3 official files

Public Law (PDF)

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Public Law (PDF)
Public Law · EN · 4 September 1976
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Passed Senate amended
summary · EN · 31 August 1976
Open at official source
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Introduced in House
summary · EN · 6 February 1975
Open at official source
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Direct relationships

Legal framework · A bill to amend section 512(b) (5) of the Internal Revenue Code of 1954 with respect to the tax treatment of the gain on the lapse of options to buy or sell securities. · H.R. 3052 (94th) · US

Identifier matchPROJECTS_FROM
Same us record 94-hr-3052 projected from PoliticalRepo US row.
A bill to amend section 512(b) (5) of the Internal Revenue Code of 1954 with respect to the tax treatment of the gain on the lapse of options to buy or sell securities.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/94th-congress/house-bill/3052
Open data entity: https://api.congress.gov/v3/bill/94/hr/3052
us · 94-hr-3052 · source updated 1 August 2024