S. 1905 · 114th Congress
A bill to amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains for S corporations.
- Stage
- In committee
- Sponsor
- Pat Roberts
- Introduced
- 2015-07-30
- Latest action
- 2015-07-30 · Introduced in Senate
Subjects
Tax administration and collection, taxpayers
Taxation
Business investment and capital
Small business
Securities
Capital gains tax
Accounting and auditing