S. 965 · 109th Congress

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

Stage
In committee
Sponsor
Gordon Smith
Introduced
2005-04-28
Latest action
2005-04-28 · Introduced in Senate

Action history

  1. 2005-04-28Introduced in Senate
  2. 2005-04-28Sponsor introductory remarks on measure.
  3. 2005-04-28Read twice and referred to the Committee on Finance.