Sen. Hansen, Clifford P. [R-WY] (Introduced 03/14/1973)
Summary: S.1207 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in Senate (03/14/1973)
Provides that a corporation will not be taxed on the distribution of property to a shareholder in a redemption of all his stock in such corporation if such shareholder owns at least 10 percent of the outstanding stock of the corporation directly or constructively, as defined by the Internal Revenue Code of 1954. (Amends 26 U.S.C. 311 (d) (2) (A)).
Summary: S.1207 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in Senate (03/14/1973)
Provides that a corporation will not be taxed on the distribution of property to a shareholder in a redemption of all his stock in such corporation if such shareholder owns at least 10 percent of the outstanding stock of the corporation directly or constructively, as defined by the Internal Revenue Code of 1954. (Amends 26 U.S.C. 311 (d) (2) (A)).
Summary: S.1207 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in Senate (03/14/1973)
Provides that a corporation will not be taxed on the distribution of property to a shareholder in a redemption of all his stock in such corporation if such shareholder owns at least 10 percent of the outstanding stock of the corporation directly or constructively, as defined by the Internal Revenue Code of 1954. (Amends 26 U.S.C. 311 (d) (2) (A)).
Summary: S.1207 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in Senate (03/14/1973)
Provides that a corporation will not be taxed on the distribution of property to a shareholder in a redemption of all his stock in such corporation if such shareholder owns at least 10 percent of the outstanding stock of the corporation directly or constructively, as defined by the Internal Revenue Code of 1954. (Amends 26 U.S.C. 311 (d) (2) (A)).
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