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: 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. as introduced.

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Introduced
 
House
Passes
 
Senate
Passes
 
President
Signs
 

 
07/20/11
 
 
 
 
 
 
 

Sponsor

Representative

Louise Slaughter

D-NY

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Official Summary

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.




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