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S 1761 112th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to repeal the exception to the treatment of consolidated groups under the personal holding company rules.

Introduced: October 20, 2011 Introduced by: Cantwell, Maria Democratic · Washington See on congress.gov
Taxation Corporate finance and managementTax administration and collection, taxpayers
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 21, 2011
Read twice and referred to the Committee on Finance.
Oct 20, 2011
Introduced in Senate
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 Latest action October 21, 2011

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code, with respect to personal holding company rules, to repeal certain exceptions to the treatment of consolidated groups of corporations under such rules.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1761: A bill to amend the Internal Revenue Code of 1986 to repeal the exception to the treatment of consolidated groups under the personal holding company rules.. 112th Congress. Open America. https://openamerica.io/bill/112-S-1761/
MLA
"S. 1761: A bill to amend the Internal Revenue Code of 1986 to repeal the exception to the treatment of consolidated groups under the personal holding company rules.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-1761/.
Bluebook (legal)
S. 1761, 112th Cong. (2026), https://openamerica.io/bill/112-S-1761/.
Markdown link
[S. 1761: A bill to amend the Internal Revenue Code of 1986 to repeal the exception to the treatment of consolidated groups under the personal holding company rules.](https://openamerica.io/bill/112-S-1761/)
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