BILLS-103hr948ih.pdf

the taxable year 1986 more than 3 years 1958 6-to-9 year 15-year December 31, 1996 the 3-to-6 year 90 days year 3-to-6 year June 20 30, 1993 July 1, 1993 any day the day 22 day more than 6 years 24 months 366 days 12-to-15 FEBRUARY 17, 1993 December 31, 1994 more than 45 days 9-to-12 year 12 year years January 1, 1997 December 31, 1991 90-DAY 45 days more than 9 years 1993 January 1, 1995 31, 1993

SESSION H. R. 948

IH DIVIDENDS.—For the United States of America United States

IH

SEC DENDS Internal the Internal Revenue Code Ways and Means Senate NANCED the Small Business Investment Act the Committee THE HOUSE OF REPRESENTATIVES TAIN Congress 48a CEIVED House of Representa- GENERAL.—If

Subparagraph RULE.—In REGULA Small

dividends corporations deduction preferred stock deductions corporation divi percentage domestic allowed paid owned capital gains applicable percentage