S 1279 · 96th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to provide that the payment of certain dividends by a cemetery corporation shall not deny such corporation its exemption under section 501 (c) (13) of such Code.
Bill Progress
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Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1979-06-05)
Plain Language Summary
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Amends the Internal Revenue Code to permit tax-exempt cemetery corporations to issue preferred stock and to pay dividends on such stock.…
Summarized by Claude AI · Non-partisan · For informational purposes only