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Permanent S Corporation Built-In Gains Recognition Period Act of 2014 : report together with dissenting views (to accompany H.R. 4453) (including cost estimate of the Congressional Budget Office).

Electronic resources

Record details

  • Physical Description: 1 online resource (12 pages).
  • Publisher: [Washington, D.C.] : [U.S. Government Printing Office], [2014]

Content descriptions

General Note:
"May 2, 2014."
CRDP Project record.
Title from title screen (viewed on May 12, 2014).
Bibliography, etc. Note:
Includes bibliographical references.
Subject: Capital gains tax > Law and legislation > United States.
Small business > Taxation > Law and legislation > United States.
Subchapter S corporations > Taxation > Law and legislation > United States.
Genre: Legislative materials.
Permanent S Corporation Built-In Gains Recognition Period Act of 2014