H.R. 1301 · 111th Congress

To amend the Internal Revenue Code of 1986 to suspend the 180-day period for completion of a like-kind exchange in the case of the bankruptcy of a qualified intermediary or an exchange accommodation titleholder.

Stage
In committee
Sponsor
J. Forbes
Introduced
2009-03-04
Latest action
2009-03-04 · Introduced in House

Subjects

Tax administration and collection, taxpayers
Taxation
Income tax exclusion
Bankruptcy
Capital gains tax