Publicly Traded Partnership Equity Act of 2001 - 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.
Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies.
Actions
Apr 5, 2001
Sponsor introductory remarks on measure. (CR E566)
Apr 4, 2001
Referred to the House Committee on Ways and Means.