S. 421993th Congress

A bill to amend section 1504 of the Internal Revenue Code of 1954, as amended.

Subjects

Taxation

Summary

Denies to insurance companies (but not mutual insurance companies) and foreign corporations the privilege of filing consolidated returns in the case where one such company is substantially owned by another.

Legislative Actions

1974-12-09
Introduced in Senate
1974-12-09
Referred to Senate Committee on Finance.

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A bill to amend section 1504 of the Internal Revenue Code of 1954, as amended.

Sponsors

Subjects

Summary

Legislative Actions

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