H.J.Res. 54 · 115th Congress
Disapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating…
Full title
Disapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating to documentation requirements for certain related-party interests in a corporation to be treated as indebtedness.
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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
1 cosponsor · 1 R
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This joint resolution nullifies rules submitted by the Department of the Treasury and the Internal Revenue Service on October 21, 2016, relating to documentation requirements that must be satisfied for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes.
What it does: CRS summary · Introduced in House · Jan 31, 2017
This joint resolution nullifies rules submitted by the Department of the Treasury and the Internal Revenue Service on October 21, 2016, relating to documentation requirements that must be satisfied for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Disapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating to documentation requirements for certain related-party interests in a corporation to be treated as indebtedness.
Latest action (Jan 31, 2017): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jan 31, 2017
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.