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Bill Title: To amend the Internal Revenue Code of 1986 to restore the limitation on downward attribution of stock ownership in applying constructive ownership rules.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2023-09-27 - Referred to the House Committee on Ways and Means. [HB5751 Detail]

Download: US_Congress-2023-HB5751-Introduced.pdf

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