S. 1331 · 108th Congress
A bill to clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for…
Full title
A bill to clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns.
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
14 cosponsors · 6 D, 8 R
D
Breaux
KC
D
Conrad
TD
D
Daschle
OH
R
Hatch
MP
D
Pryor
JB
R
Bunning
AS
R
Specter
MC
R
Crapo
ME
R
Enzi
BC
R
Campbell
BL
D
Lincoln
CT
R
Thomas
ML
D
Landrieu
MM
R
McConnell2 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to provide that if a taxpayer is a member of an affiliated group of corporations which files a consolidated return, the tax attributes concerning reduction of tax attributes and exclusion from gross income by reason of discharge of indebtedness shall be the aggregate tax attributes of such group.
What it does: CRS summary · Introduced in Senate · Jun 25, 2003
Amends the Internal Revenue Code to provide that if a taxpayer is a member of an affiliated group of corporations which files a consolidated return, the tax attributes concerning reduction of tax attributes and exclusion from gross income by reason of discharge of indebtedness shall be the aggregate tax attributes of such group.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to clarify the treatment of tax attributes under section 108 of the Internal Revenue Code of 1986 for taxpayers which file consolidated returns.
Latest action (Jun 25, 2003): Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8567)
Policy area: Taxation · Origin: Senate · Introduced: Jun 25, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.