United States · Bill · S
S. 1393 (102nd)
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.
Introduced
26 June 1991
Last action
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Status
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 102-273.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
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
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 26 June 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/1393
- Open data entity: https://api.congress.gov/v3/bill/102/s/1393