United States · Bill · HR
H.R. 4912 (110th)
To amend the Internal Revenue Code of 1986 with respect to the treatment of prepaid derivative contracts.
Introduced
19 December 2007
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to set forth rules for the treatment of income, loss, and distributions relating to a prepaid derivative contract. Defines "prepaid derivative contract" as any prepaid contract with a term longer than one year from the date of issue which is a derivative financial instrument with respect to any security, commodity, or financial index.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 19 December 2007
Introduced in House (PDF)
Introduced in House · EN · 19 December 2007
Introduced in House
summary · EN · 19 December 2007
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/110th-congress/house-bill/4912
- Open data entity: https://api.congress.gov/v3/bill/110/hr/4912