legislation: 104-s-2141

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
104-s-2141 104 s 2141 A bill to amend the Internal Revenue Code of 1986 to permit certain tax free corporate liquidations into a 501(c)(3) organization and to revise the unrelated business income tax rules regarding receipt of debt-financed property in such a liquidation. Taxation 1996-09-27 1996-09-27 Read twice and referred to the Committee on Finance. Senate Sen. Feinstein, Dianne [D-CA] CA D F000062 1 Amends the Internal Revenue Code to allow certain tax-free liquidations from a closely held corporation into a tax-exempt organization. Revises unrelated business income provisions regarding property acquired subject to a mortgage with respect to such a liquidation. 2025-01-14T18:59:41Z  

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