Summary: S.1809 — 98th Congress (1983-1984)All Information (Except Text)

There is one summary for S.1809. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (08/04/1983)

Amends the Internal Revenue Code to provide that an otherwise qualifying regulated investment company shall not be treated as a personal holding company if: (1) during the second half of the company's taxable year it had at least 100 actual shareholders; and (2) it does not meet the personal holding company stock ownership test applied without attribution of stock ownership to or from a limited partner.