The Senate Finance Committee today held a second hearing concerning corporate integration, with the focus of today’s hearing on debt versus equity.
Last week’s hearing of the Finance Committee focused on the possibility of allowing corporations to deduct dividends paid. Read TaxNewsFlash-Legislative Update
Read opening statements and written testimony presented by witnesses in connection with today’s hearing on the Finance website. The Joint Committee on Taxation also prepared a report (JCX-45-16) concerning the tax treatment of corporate debt and equity in advance of today’s hearing.
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