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The Bill Pascrell Ending Tax Giveaway Act amends the Internal Revenue Code to change how partnership interests and income are taxed when earned through the provision of services. The bill requires that partnership interests transferred for services be valued based on the partnership's liquidation value, and establishes new rules treating capital gains from investment services partnerships as ordinary income rather than capital gains. It also imposes restrictions on loss deductions and special treatment for distributions and dispositions of such interests.
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