There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Extends the bad debt provisions of the Internal Revenue Code of 1954 to small business investment companies, and exempts such companies from the definition of personal holding companies and regulated investment companies under the same code. (Adds 26 U.S.C. 166(g) (851(f); Amends 26 U.S.C. 542(c)(8))
Establishes effective dates for such provisions.
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Extends the bad debt provisions of the Internal Revenue Code of 1954 to small business investment companies, and exempts such companies from the definition of personal holding companies and regulated investment companies under the same code. (Adds 26 U.S.C. 166(g) (851(f); Amends 26 U.S.C. 542(c)(8))
Establishes effective dates for such provisions.
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Extends the bad debt provisions of the Internal Revenue Code of 1954 to small business investment companies, and exempts such companies from the definition of personal holding companies and regulated investment companies under the same code. (Adds 26 U.S.C. 166(g) (851(f); Amends 26 U.S.C. 542(c)(8))
Establishes effective dates for such provisions.
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Extends the bad debt provisions of the Internal Revenue Code of 1954 to small business investment companies, and exempts such companies from the definition of personal holding companies and regulated investment companies under the same code. (Adds 26 U.S.C. 166(g) (851(f); Amends 26 U.S.C. 542(c)(8))
Establishes effective dates for such provisions.