United States · Bill · S
S. 2149 (102nd)
A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of certain cooperative housing corporations, and for other purposes.
Introduced
22 January 1992
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to exclude cooperative housing corporations from the limitations on deductions incurred by certain membership organizations in transactions with their members. Prohibits patronage losses of an organization from being used to offset earnings which are not patronage earnings. Specifies earnings to be treated as patronage earnings in the case of cooperative housing corporations.
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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 · EN
Introduced in Senate
summary · EN · 22 January 1992
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/2149
- Open data entity: https://api.congress.gov/v3/bill/102/s/2149