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Bill Title: Amends existing law to provide that the holding period of qualifying property that was distributed by an S corporation or an entity treated as a partnership to a person who was an owner, member or partner at the time of the distribution shall, for that person, include the amount of time the S corporation or the entity held the property, regardless of whether the distribution was a liquidating distribution.

Spectrum: Committee Bill

Status: (Passed) 2015-03-11 - Reported Signed by Governor on March 11, 2015 Session Law Chapter 41 Effective: 01/01/2015 [H0085 Detail]

Download: Idaho-2015-H0085-Introduced.pdf

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