HR 4187 · 109th Congress · Taxation

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.

Introduced 2005-11-01· Sponsored by Rep. Cantor, Eric [R-VA-7]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2005-11-01)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

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