Dividend Incentive and Tax Simplification Act of 2002
Last action on Sep 19, 2002Referred to the House Committee on Ways and Means.
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Summary
Dividend Incentive and Tax Simplification Act of 2002 - Amends the Internal Revenue Code to: (1) allow, for a corporation, a deduction for dividends paid; and (2) tax dividends received by individuals as capital gain.
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