H.R. 2604 (112th): 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.

Introduced:
Jul 20, 2011 (112th Congress, 2011–2013)
Sponsor:
Rep. Louise Slaughter [D-NY28]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


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.

House Republican Conference Summary

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House Democratic Caucus Summary

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