H.R.1536 - Publicly Traded Partnership Equity Act of 2003108th Congress (2003-2004)
Summary: H.R.1536 — 108th Congress (2003-2004)
Publicly Traded Partnership Equity Act of 2003 - 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.
Introduced in House (04/01/2003)
Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies.