To amend the Internal Revenue Code of 1986 to limit the recognition of gain under section 355(e) of such Code to certain leveraged spin-merger transactions.
About This Bill
Committee
Latest Action · November 1, 2005
Referred to the House Committee on Ways and Means.
Amends the Internal Revenue Code to revise rules relating to the recognition of gain from distributions by corporations of stocks or securities in connection with certain leveraged transactions.
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