[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 54 Introduced in House (IH)]

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115th CONGRESS
  1st Session
H. J. RES. 54

 Disapproving the rule submitted by the Department of the Treasury and 
the Internal Revenue Service relating to documentation requirements for 
   certain related-party interests in a corporation to be treated as 
                             indebtedness.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 31, 2017

Mr. Rokita submitted the following joint resolution; which was referred 
                   to the Committee on Ways and Means

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                            JOINT RESOLUTION


 
 Disapproving the rule submitted by the Department of the Treasury and 
the Internal Revenue Service relating to documentation requirements for 
   certain related-party interests in a corporation to be treated as 
                             indebtedness.

    Resolved by the Senate and House of Representatives of the United 
States of America in Congress assembled, That the Congress disapproves 
the rules submitted by the Department of the Treasury and the Internal 
Revenue Service relating to documentation requirements for certain 
related-party interests in a corporation to be treated as indebtedness 
(published at 81 Fed. Reg. 72858 (October 21, 2016)), and such rule 
shall have no force or effect.
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