S. 1761 · 112th Congress

A bill to amend the Internal Revenue Code of 1986 to repeal the exception to the treatment of consolidated groups under the personal holding company rules.

Stage
In committee
Introduced
2011-10-20
Latest action
2011-10-21 · Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code, with respect to personal holding company rules, to repeal certain exceptions to the treatment of consolidated groups of corporations under such rules.