Small Investors Tax Simplification Act of 1999

Summary

Small Investors Tax Simplification Act of 1999 - Amends the Internal Revenue Code to provide that a partner's distributive share of all items of income, gain, loss, deduction, or credit of a qualified investment club shall be determined under the simplified method. Defines such method, in general, as a method pursuant to which a partnership allocates each of the items of income, gain, loss, deduction, and credit for its taxable year to its partners based on their proportionate interests on the last day of such taxable year in partnership profits.

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Timeline

1. 17 November 1999

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 17 November 1999

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 17 November 1999 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 17 November 1999

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 17 November 1999

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 17 November 1999

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Abraham, Spencer [R-MI] · R · Sponsor
• Sen. Kerrey, J. Robert [D-NE] · D · Cosponsor
• Sen. Allard, Wayne [R-CO] · R · Cosponsor
• Sen. Cochran, Thad [R-MS] · R · Cosponsor
• Sen. Sessions, Jeff [R-AL] · R · Cosponsor
• Sen. Voinovich, George V. [R-OH] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Small Investors Tax Simplification Act of 1999