HR 11083 · 95th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to permit certain trusts to qualify as shareholders in small business corporations.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1978-02-22)
Plain Language Summary
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Amends the Internal Revenue Code to allow certain additional types of trusts to become shareholders in Subchapter S corporations.…
Summarized by Claude AI · Non-partisan · For informational purposes only