H.R. 7113 — A bill to amend the Internal Revenue Code of 1954 with respect to the definition of unrelated business income.

Summary

Excludes income from the issuance of options to buy or sell property from the definition of unrelated business income for income tax purposes. (Amends 26 U.S.C. 512(b)(5))

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Legislative Actions

1973-04-17
Introduced in House
1973-04-17
Introduced in House
1973-04-17
Referred to House Committee on Ways and Means.

A bill to amend the Internal Revenue Code of 1954 with respect to the definition of unrelated business income.

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Summary

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