H.R.2604 - 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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Official Summary
7/20/2011--Introduced.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.
U.S. Congress - H.R.2604 To amend the Internal Revenue Code of 1986 to provide for the treatment of securities o...
