H.R. 1182 · 110th Congress
To amend the Internal Revenue Code of 1986 to allow section 1031 treatment for exchanges involving certain mutual ditch, reservoir, or irrigation company stock.
- Stage
- In committee
- Sponsor
- Mark Udall
- Introduced
- 2007-02-16
- Latest action
- 2007-02-16 · Introduced in House
Summary
Amends the Internal Revenue Code to allow tax-free exchanges of shares in certain mutual ditch, reservoir, or irrigation companies.