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- S.1261
S.1261: Foreign Trust Tax Compliance Act of 1995
About This Bill
- This bill was introduced in the 104th Congress
- This bill is primarily about taxation
- Introduced Sept. 19, 1995
- Latest Major Action Sept. 19, 1995
Bill Sponsor
Bill Summary
Foreign Trust Tax Compliance Act of 1995 - Amends the Internal Revenue Code to revise the requirements regarding information that must be reported regarding certain foreign trusts. (Sec. 3) Modifies the circumstances (with regard to foreign trusts having one or more U.S. beneficiaries) in which a transferor is treated as the owner. (Sec. 4) Replaces provisions setting forth a special rule applicable to foreign grantors with provisions...
(Source: Library of Congress)
Bill Actions
| Date | Description |
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Sponsor introductory remarks on measure.
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Read twice and referred to the Committee on Finance.
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| Sept. 19, 1995 |
Introduced in the Senate by Daniel Patrick Moynihan (D-N.Y.) |