HR 3678 · 97th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to reduce to 6 months the holding period required for long-term capital gain treatment.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1981-05-21)
Plain Language Summary
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Amends the Internal Revenue Code to reduce from one year to six months the holding period requirement for purposes of long-term capital gain treatment.…
Summarized by Claude AI · Non-partisan · For informational purposes only