A bill to amend the Internal Revenue Code of 1986 to impose an excise tax on certain amounts received in connection with certain combinations or acquisitions of partnerships where there are not certain dissenters' rights.

Summary

Amends the Internal Revenue Code to impose an excise tax on amounts received in connection with certain acquisitions or combinations of partnerships or real estate investment trusts where dissenting equity holders do not have dissenters' rights.

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

Timeline

1. 26 June 1991

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 26 June 1991

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 16 July 1991

   Committee

   Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 102-273.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 26 June 1991

  Open at official source

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Sponsors

• Sen. Daschle, Thomas A. [D-SD] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → To amend the Internal Revenue Code of 1986 to impose an excise tax on certain amounts received in connection with certain combinations or acquisitions of partnerships where there are not certain dissenters' rights.