S 2985 · 94th Congress · Taxation
A bill to amend section 1504 of the Internal Revenue Code of 1954, as amended.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1976-02-17)
Plain Language Summary
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Amends the Internal Revenue Code to exclude life insurance companies and mutual insurance companies from filing consolidated returns with an affiliated group of corporations. Makes technical and conforming amendments.…
Summarized by Claude AI · Non-partisan · For informational purposes only