United States · Bill · S
S. 2223 (102nd)
A bill to treat certain mutual fund shares held by a financial institution as an item of ordinary income.
Introduced
18 February 1992
Last action
—
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 provide that a sale or exchange of indebtedness held through mutual fund shares by certain financial institutions shall not be considered a sale or exchange of a capital asset (thus treating such shares as items of ordinary income).
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 · 18 February 1992
Sponsors
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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/2223
- Open data entity: https://api.congress.gov/v3/bill/102/s/2223