S 452 · 97th Congress · Taxation

A bill to amend the Internal Revenue of 1954 with respect to the treatment of gain on the sale or exchange of foreign investment company stock.

Introduced 1981-02-06· Sponsored by Sen. Boren, David L. [D-OK]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Subcommittee on Taxation and Debt Management. Hearings held.(1981-02-23)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude certain amounts of gain from the sale or exchange of foreign investment company stock from treatment as ordinary income.…

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

Cosponsors (1)

1 Republican
Sen. Heinz, John [R-PA]PA