HR 10220 · 95th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of small business investment companies electing to be taxed as regulated investment companies.

Introduced 1977-12-06· Sponsored by Rep. LaFalce, John J. [D-NY-36]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1977-12-06)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to establish special procedures for the treatment of dividends paid by small business investment companies which elect to be taxed as regulated investment companies.…

Summarized by Claude AI · Non-partisan · For informational purposes only