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S. 3996

BillFederalSenateIn Committee
A bill to amend the Internal Revenue Code of 1986 to allow section 1031 treatment for exchanges involving certain mutual ditch, reservoir, or irrigation company stock.
About This Bill
Committee
Latest Action · September 29, 2006
Read twice and referred to the Committee on Finance.
Congress
109th (2005–2007)
Introduced
September 29, 2006
Cosponsors (1)
0D 1R
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Summary

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Amends the Internal Revenue Code to allow tax-free exchanges of shares in certain mutual ditch, reservoir, or irrigation companies.

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