United States · Bill · HR
H.R. 5626 (107th)
To amend the Internal Revenue Code of 1986 to revise the tax treatment of derivative transactions entered into by a corporation with respect to its stock.
Introduced
10 October 2002
Last action
—
Status
Sponsor introductory remarks on measure. (CR E1829)
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to revise the tax treatment of derivative transactions entered into by a corporation with respect to its stock. Provides for nonrecognition of derivative gain, loss, or deduction items (as defined by this Act). Excepts certain forward contracts from such treatment.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 10 October 2002
Introduced in House (PDF)
Introduced in House · EN · 10 October 2002
Introduced in House
summary · EN · 10 October 2002
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/house-bill/5626
- Open data entity: https://api.congress.gov/v3/bill/107/hr/5626