Summary: H.R.5398 — 107th Congress (2001-2002)All Information (Except Text)

There is one summary for H.R.5398. Bill summaries are authored by CRS.

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Introduced in House (09/18/2002)

Amends the Internal Revenue Code to establish a special rule allowing a minimum credit against the alternative minimum tax where stock acquired pursuant to an incentive stock option is sold or exchanged at a loss.