H.R. 433 · 108th Congress
To amend the Internal Revenue Code of 1986 to allow a minimum credit against the alternative minimum tax where stock acquired pursuant to an incentive stock option is sold or exchanged at a loss.
- Stage
- In committee
- Sponsor
- Sam Johnson
- Introduced
- 2003-01-28
- Latest action
- 2003-01-28 · Introduced in House
Summary
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.