United States · Bill · HR
H.R. 1193 (101st)
To amend the Internal Revenue Code of 1986 to treat rural electric or telephone cooperatives in the same manner as other cooperatives for purposes of the book income preference under the minimum tax.
Introduced
1 March 1989
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to exclude allocations in the nature of patronage dividends when determining net book income of rural telephone and electric cooperatives for purposes of the minimum tax.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 1 March 1989
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/house-bill/1193
- Open data entity: https://api.congress.gov/v3/bill/101/hr/1193