H.R. 2604 · 112th Congress
To amend the Internal Revenue Code of 1986 to provide for the treatment of securities of a controlled…
Full title
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.
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Never voted on. It didn't reach a floor vote before the 112th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
SlaughterSponsor21 cosponsors · 21 D
D
Costello
PD
D
DeFazio
HJ
D
Johnson
MK
D
Kaptur
DK
D
Kucinich
BM
D
McCollum
MM
D
Michaud
GN
D
Napolitano
JO
D
Olver
CP
D
Pingree
NR
D
Rahall
JS
D
Schakowsky
BS
D
Sutton
JT
D
Tierney
TW
D
Walz
PW
D
Welch
CV
D
Van Hollen
CP
D
Peterson
JH
D
Hahn
BH
D
Higgins
MH
D
Hinchey16 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in House · Jul 20, 2011
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: 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.
Latest action (Jul 20, 2011): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jul 20, 2011
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.