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United States · Bill · S

S. 1624 (110th)

A bill to amend the Internal Revenue Code of 1986 to provide that the exception from the treatment of publicly traded partnerships as corporations for partnerships with passive-type income shall not apply to partnerships directly or indirectly deriving income from providing investment adviser and related asset management services.

referredUnited States· United States Congress· EN

Introduced

14 June 2007

Last action

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7743-7744)

Sponsors

Subjects

Discovery layer

Source updated

14 January 2025

Summary

Amends the Internal Revenue Code to treat as corporations for income tax purposes certain publicly traded partnerships which directly or indirectly derive income or gain from providing services as an investment adviser (as defined by the Investment Advisers Act of 1940) or asset management services.

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Versions

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Documents

3 official files

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Sources

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