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- S.1158
S.1158: A bill to amend the Internal Revenue Code of 1986 to modify the active business definition relating to distributions of stock and securities of controlled corporations.
About This Bill
- This bill was introduced in the 107th Congress
- This bill is primarily about taxation
- Introduced July 10, 2001
- Latest Major Action July 10, 2001
- See the two similar bills introduced in other congresses.
Bill Sponsor
Bill Summary
Amends the Internal Revenue Code, concerning the active business definition relating to distributions of stock and securities of a controlled corporation, to require that all corporations that are members of the same affiliated group be treated as a single corporation.
(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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| July 10, 2001 |
Introduced in the Senate by John B. Breaux (D-La.) |