H.R. 1791 · 108th Congress
To amend the Internal Revenue Code of 1986 to provide an election for a special tax treatment of certain S corporation conversions.
- Stage
- In committee
- Sponsor
- Barbara Cubin
- Introduced
- 2003-04-11
- Latest action
- 2003-04-12 · Sponsor introductory remarks on measure.
Subjects
Taxation
Commerce
Small business
Capital gains tax
Income tax
Corporate reorganizations
Corporation taxes
Tax returns
Tax exclusion
Partnerships