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H.R. 2626 (114th): To amend the Internal Revenue Code of 1986 to permit Indian tribal governments to be shareholders of S corporations.

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jun 3, 2015.


Amends the Internal Revenue Code to allow an Indian tribal government to be a shareholder of an S corporation.