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S. 965

BillFederalSenateIn Committee
A bill to amend the Internal Revenue Code of 1986 to reduce the recognition period for built-in gains for subchapter S corporations.
About This Bill
Committee
Latest Action · April 28, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4581)
Congress
109th (2005–2007)
Introduced
April 28, 2005
Cosponsors (5)
3D 2R
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Summary

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Amends the Internal Revenue Code to reduce from ten to seven years the period during which certain built-in gains of subchapter S corporations are subject to tax.

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