Domestic Spirits Tax Equity Act of 2002

Summary

Domestic Spirits Tax Equity Act of 2002 - Amends the Internal Revenue Code to allow a distilled spirits wholesaler a distilled spirits wholesalers credit equal to the product of: (1) the number of cases of bottled distilled spirits which were bottled in the United States and which are purchased by such wholesaler during the taxable year directly from the distiller or importer of such spirits; and (2) the average tax-financing cost per case for the most recent calendar year ending before the beginning of such taxable year.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 21 March 2002

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 21 March 2002

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• Introduced in Senate

  summary · EN · 21 March 2002

  Open at official source

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