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United States · Bill · HR

H.R. 1431 (104th)

To amend the Internal Revenue Code of 1986 to repeal the 30-percent of gross income limitation applicable to regulated investment companies.

openUnited States· United States Congress· EN

Introduced

6 April 1995

Last action

Status

Sponsor introductory remarks on measure. (CR E821)

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Amends the Internal Revenue Code to repeal the 30 percent limitation (relating to qualification of regulated investment companies) on gross income derived from the sale or disposition of the following held for less than three months: (1) stock or securities; (2) options, futures, or forward contracts; or (3) foreign currencies.

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Documents

3 official files

Introduced in House (text)

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