A bill to amend the Internal Revenue Code of 1986 to provide for certain rules regarding determination of tax in the case of a receivership.
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Summary
Based on the bill's title, it would amend the Internal Revenue Code of 1986 to set out certain rules for how federal tax is determined when a business or entity is in receivership. The bill text was not available, so specific provisions, thresholds, and mechanisms cannot be confirmed. The bill was read twice and referred to the Senate Committee on Finance, and no further action is recorded.
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