To amend the Internal Revenue Code of 1986 to modify the partnership rules for taxation of basis-shifting transactions involving related parties, and for other purposes.
Citations are generated automatically from bibliographic data as a convenience and may not be complete or accurate.
Chicago
U.S. Congress. Senate. Basis Shifting is a Rip-off Act. S. 2094. 119th
Cong., 1st
sess., Introduced in Senate June 17, 2025. https://www.govinfo.gov/app/details/BILLS-119s2094is.
APA
Congress, Senate (2025, June 17). Basis Shifting is a Rip-off Act (S. 2094 (IS)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119s2094is.
MLA
United States, Congress, Senate. Basis Shifting is a Rip-off Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119s2094is. 119th Congress, S. 2094, Introduced in Senate 17 Jun. 2025.
Bluebook
S.2094 - 119th Congress (2025-2026): Basis Shifting is a Rip-off Act, S.2094, 119th Cong. (2025), https://www.govinfo.gov/app/details/BILLS-119s2094is.
