United States · Bill · HR
H.R. 4001 (102nd)
Investment Expense Deduction Act of 1991
Introduced
26 November 1991
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Investment Expense Deduction Act of 1991 - Amends the Internal Revenue Code to modify the computation of alternative minimum tax with respect to itemized deductions and net investment income from partnerships. Requires the issuer of an interest in a corporation to determine or classify whether such interest is to be treated as stock or indebtedness (or as in part stock and in part indebtedness). Provides that such determination is binding on all successors to such interest.
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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 · 26 November 1991
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/4001
- Open data entity: https://api.congress.gov/v3/bill/102/hr/4001