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H.R. 14204 (94th): A bill to amend section 101 (1) (2) of the Tax Reform Act of 1969.


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


6/4/1976--Introduced. Amends the Internal Revenue Code to exempt until January 1, 1977, specified sales, exchanges, or other dispositions of property by a private foundation to a disqualified person from the five percent tax on all self-dealing.