Summary: S.2194 — 95th Congress (1977-1978)All Information (Except Text)

There is one summary for S.2194. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (10/12/1977)

Declares that if a certain individual and his spouse comply with specified requirements, the money they received as a distribution from the profit-sharing plan of a certain corporation shall be considered as transferred to such individual's retirement account and shall not be included in his taxable income for the taxable year 1976.