HR 18 · 106th Congress · Taxation

To amend the Internal Revenue Code of 1986 to provide that the transfer of property subject to a liability shall be treated in the same manner as the transfer of property involving an assumption of liability.

Introduced 1999-01-06· Sponsored by Rep. Archer, Bill [R-TX-7]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: For Further Action See H.R.435.(1999-11-02)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to revise provisions concerning a corporation, its shareholders, and the transferring of certain assets and liabilities.…

Summarized by Claude AI · Non-partisan · For informational purposes only