Summary: H.R.1205 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for H.R.1205. Bill summaries are authored by CRS.

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Introduced in House (03/20/1997)

Amends the Internal Revenue Code to include distributions from publicly traded partnerships as qualifying income of regulated investment companies. Excludes such distributions from the source-based inclusion limitation applicable to other partnerships.