A bill to amend the Internal Revenue Code of 1986 to reduce the recognition period for built-in gains for subchapter S corporations.

Summary

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Related Legislation

• H.R. 2239To amend the Internal Revenue Code of 1986 to reduce the recognition period for built-in gains for subchapter S corporations.

  2005-05-10Referred to the House Committee on Ways and Means.

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Legislative Actions

1. 2005-04-28

   Introduced in Senate

2. 2005-04-28

   Sponsor introductory remarks on measure. (CR S4580-4581)

3. 2005-04-28

   Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4581)