S 4219 · 93th Congress · Taxation
A bill to amend section 1504 of the Internal Revenue Code of 1954, as amended.
Bill Progress
✓
Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1974-12-09)
Plain Language Summary
[AI summary unavailable — showing source text]
Denies to insurance companies (but not mutual insurance companies) and foreign corporations the privilege of filing consolidated returns in the case where one such company is substantially owned by another.…
Summarized by Claude AI · Non-partisan · For informational purposes only