To amend the Internal Revenue Code of 1986 to provide comparable unrelated business taxable income treatment to tax exempt organizations which hold interests in S corporations to the treatment as is provided to such organizations for interests held in partnerships.

Summary

Amends the Internal Revenue Code to require tax exempt organizations to treat unrelated business taxable S corporation income in the same manner as unrelated business taxable partnership income.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 6 September 2001

   Introduced

   Introduced in House

   Source: IntroReferral

2. 6 September 2001

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

3. 6 September 2001

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 6 September 2001 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 6 September 2001

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 6 September 2001

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 6 September 2001

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Baird, Brian [D-WA-3] · D · Sponsor
• Rep. Ryan, Paul [R-WI-1] · R · Sponsor
• Rep. LaHood, Ray [R-IL-18] · R · Cosponsor
• Rep. Hart, Melissa A. [R-PA-4] · R · Cosponsor
• Rep. Souder, Mark E. [R-IN-3] · R · Cosponsor
• · hswm00 · Standing

Related records

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