S. 1331 · 108th Congress
A bill to clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns.
- Stage
- In committee
- Sponsor
- Rick Santorum
- Introduced
- 2003-06-25
- Latest action
- 2003-06-25 · Introduced in Senate
Subjects
Taxation
Commerce
Income tax
Tax credits
Affiliated corporations
Corporation taxes
Tax exclusion
Corporate debt