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- S.1331
S.1331: A bill to clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns.
About This Bill
- This bill was introduced in the 108th Congress
- This bill is primarily about taxation
- Introduced June 25, 2003
- Latest Major Action June 25, 2003
Bill Sponsor
Bill Cosponsors
14 (6 Democrats, 9 Republicans)
Bill Summary
Amends the Internal Revenue Code to provide that if a taxpayer is a member of an affiliated group of corporations which files a consolidated return, the tax attributes concerning reduction of tax attributes and exclusion from gross income by reason of discharge of indebtedness shall be the aggregate tax attributes of such group.
(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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June 25, 2003 |
Introduced in the Senate by Richard J. Santorum (R-Pa.) |