S 3482 · 94th Congress · Taxation
A bill to amend section 4942(g) (2) of the Internal Revenue Code.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1976-05-25)
Plain Language Summary
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Amends the Internal Revenue Code to eliminate the requirement that amounts set-aside by a private foundation for a specific project receive the approval of the Internal Revenue Service in order to be treated as qualifying distributions by the foundation making the set-aside.…
Summarized by Claude AI · Non-partisan · For informational purposes only