Domestic Spirits Tax Equity Act of 2000

Summary

Domestic Spirits Tax Equity Act of 2000 - Amends the Internal Revenue Code to allow a distilled spirits wholesaler a distilled spirits wholesalers credit equal to the product of: (1) the number of cases of bottled distilled spirits purchased by such wholesaler during the taxable year directly from the distiller or importer of such spirits; and (2) the average tax-financing cost per case for the most recent calendar year ending before the beginning of such taxable year.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 7 September 2000

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• Introduced in House (PDF)

  Introduced in House · EN · 7 September 2000

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• Introduced in House

  summary · EN · 7 September 2000

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