S.758: S Corporation Reform Act of 1995

About This Bill

Bill Summary

TABLE OF CONTENTS: Title I: Eligible Shareholders of S Corporation Subtitle A: Number of Shareholders Subtitle B: Persons Allowed as Shareholders Subtitle C: Other Provisions Title II: Qualification and Eligibility Requirements for S Corporations Subtitle A: One Class of Stock Subtitle B: Elections and Terminations Subtitle C: Other Provisions Title III: Taxation of S Corporation Shareholders Title IV: Effective Date S Corporation Reform Act...

(Source: Library of Congress)

Bill Actions

Date Description
Sponsor introductory remarks on measure.
Read twice and referred to the Committee on Finance.
Subcommittee on Taxation & IRS Oversight. Hearings held.
May 4, 1995

Introduced in the Senate by Orrin G. Hatch (R-Utah)

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