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HR 2604
112th Congress •
2011-2013 (Ended)
To amend the Internal Revenue Code of 1986 to provide for the treatment of securities of a controlled corporation exchanged for assets in certain reorganizations.
Amends the Internal Revenue Code to allow nonrecognition of gain in a corporate reorganization for corporations that exchange property solely for stock other than nonqualified preferred stock.
Actions
Jul 20, 2011
Referred to the House Committee on Ways and Means.
Jul 20, 2011
Sponsor introductory remarks on measure. (CR E1371)