HR 13978 · 95th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to make certain changes in the rules used in determining whether corporations are members of a controlled group.

Introduced 1978-09-06· Sponsored by Rep. Duncan, John J. [R-TN-2]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1978-09-06)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to make certain changes in the rules used in determining whether corporations are members of a controlled group for purposes of multiple tax benefits.…

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