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

S 1905 A bill to amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built in gains for S corporations

US Congress 114th Congress

Bill Texts

Introduced 08/06/2015

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Sponsors (2)

Sen. Benjamin L. Cardin


Co-Sponsor

Sen. Pat Roberts


Co-Sponsor

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Subject(s)

Accounting And Auditing Business Investment And Capital Capital Gains Tax Securities Small Business Tax Administration And Collection, Taxpayers Taxation