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Official portrait of Rep. Solomon, Gerald B. H. [R-NY-22]

Rep. Solomon, Gerald B. H. [R-NY-22]

United States · Official source

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4,705 records where Rep. Solomon, Gerald B. H. [R-NY-22] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· HRH.R. 1081 (103rd)referred

Illegal Alien Transportation Prevention Act of 1993

United States · United States Congress · 24 February 1993

Illegal Alien Transportation Prevention Act of 1993 - Amends the Immigration and Nationality Act to prohibit the transportation of illegal aliens for employment purposes.

Bill· HRH.R. 1108 (103rd)referred

Small Business Regulatory Cost Relief Act of 1993

United States · United States Congress · 24 February 1993

Small Business Regulatory Cost Relief Act of 1993 - Amends the Internal Revenue Code to replace the small business tax credit for expenditures to provide access to disabled individuals with the small business tax credit for regulatory costs. Makes such credit 50 percent of qualified regulatory costs for a taxable year as exceed $250. Declares that such costs include eligible access expenditures for the disabled.

Bill· HRH.R. 1131 (103rd)referred

Tax Fairness and Accountability Act of 1993

United States · United States Congress · 24 February 1993

Tax Fairness and Accountability Act of 1993 - Amends the Congressional Budget Act of 1974 to require any legislation that increases the tax rate, the tax base, or the amount of income subject to tax, or decreases a deduction, exclusion, or credit to be approved in the House of Representatives and the Senate by an affirmative vote of three-fifths of its Members.

Resolution· HCONRESH.Con.Res. 52 (103rd)referred

Expressing the sense of Congress that equitable mental health care benefits must be included in any health care reform legislation passed by Congress.

United States · United States Congress · 24 February 1993

Declares that it is the sense of the Congress that any legislation enacted to reform the health care system must: (1) ensure that every person has access to coverage for medically and psychologically necessary treatments for mental disorders that is equitable to the coverage provided for treatments of physical illnesses; and (2) meet specified requirements concerning coverage, consumer choice, financial protection, financing policies, and coordination across Federal, State, and local programs.

Bill· HRH.R. 1055 (103rd)open

To direct the Secretary of Defense to issue a commendation to each individual exposed to mustard agents during World War II, and for other purposes.

United States · United States Congress · 23 February 1993

Directs the Secretary of Defense to issue a commendation to each individual who was exposed to mustard agents in testing during World War II while serving in the armed forces. Requires the Secretary to: (1) notify each individual so exposed of possible health effects; and (2) make available to the Secretary of Veterans Affairs any information regarding such exposure.

Bill· HRH.R. 1059 (103rd)referred

To amend the Federal Election Campaign Act of 1971 to provide for increased fairness and competition in elections for Federal office.

United States · United States Congress · 23 February 1993

Amends the Federal Election Campaign Act of 1971 to: (1) reduce individual contribution limits to certain political committees, including multicandidate political committees (PACs); (2) limit contributions from persons other than individual in-State residents for House of Representatives elections; and (3) limit, and subject to reporting requirements, national or State committee payments for mixed political activities.

Resolution· HCONRESH.Con.Res. 48 (103rd)referred

Expressing the sense of the Congress in favor of the more equitable and more uniform treatment of federally funded and federally administered retirement programs for purposes of any deficit-reduction measures.

United States · United States Congress · 23 February 1993

Expresses the sense of the Congress that, in seeking to reduce the Federal deficit, any proposal which would diminish, defer, or otherwise adversely affect periodic cost-of-living adjustments in Federal retirement benefits should be uniformly applied.

Bill· HRH.R. 967 (103rd)referred

Minor Crop Protection Act of 1994

United States · United States Congress · 18 February 1993

Minor Crop Pesticides Act of 1993 - Amends the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) to define "minor use" as the use of a pesticide on an animal or a commercial agricultural crop or site or for the protection of public health where: (1) the use does not provide sufficient economic incentive to support registration; and (2) the Administrator of the Environmental Protection Agency (EPA) has not determined that the use presents an unreasonable adverse environmental effect. Prohibits data that relates solely to a minor use, without the permission of the original data submitter, from being considered by the Administrator to support a minor use application by another person for ten years following the submission of the data. Requires the Administrator, upon the request of a registrant, to extend the deadline for the production of residue chemistry data required solely to support a minor use pesticide up to two years subject to specified conditions. Applies the same extension conditions to data for reregistrations. Permits the Administrator, in handling the registration of a pesticide for a minor use, to waive applicable data requirements if such use does not have an adverse environmental effect. Provides for expedited review (within six months of submission) of applications to support minor use pesticide registrations. Requires the Administrator to conditionally amend a registration to permit additional minor uses even if data is insufficient if the applicant has submitted satisfactory data pertaining to the proposed minor use and amending such registration would not increase environmental risks. Authorizes the Administrator to conditionally register or amend the registration of a pesticide for a minor use if: (1) the active ingredient is being supported for reregistration; (2) the minor use was a registered use of a product that has been canceled, proposed for cancellation, or deleted as a use after December 24, 1988; and (3) the use requires only residue chemistry data for reregistration. Outlines additional requirements for conditional registrations. Directs EPA to assure coordination of minor use issues through the establishment of a minor use program. Establishes and authorizes funding for a Department of Agriculture minor use matching fund program. Requires the program to be utilized to ensure the continued availability of minor use crop protection chemicals. Authorizes appropriations.

Bill· HRH.R. 1011 (103rd)referred

To establish a task force to recommend a uniform strategy to protect women against violent crime.

United States · United States Congress · 18 February 1993

Directs the Attorney General to establish a National Task Force on Violence against Women. Includes among the duties of the task force: (1) considering the reports of past Federal and State task forces or commissions on violent crime, family violence, and crime victims; (2) developing strategies for Federal, State, and local law enforcement to protect women against violent crime and to prosecute and punish those responsible for such crime; (3) evaluating the adequacy of sentencing, incarceration, and release of violent offenders against women and making recommendations to ensure that such offenders receive appropriate punishment; and (4) evaluating the adequacy of the treatment of victims of violent crime against women within the criminal justice system and making recommendations designed to improve such treatment. Authorizes appropriations.

Resolution· HCONRESH.Con.Res. 45 (103rd)referred

Expressing the sense of the Congress concerning rape and forced pregnancy of women and girls in the former Yugoslavia.

United States · United States Congress · 18 February 1993

Expresses the sense of the Congress that: (1) the widespread rape and forced pregnancy of women and girls in the former Yugoslavia constitute war crimes; (2) the United Nations (UN) Security Council and UN Human Rights Commission should adopt resolutions explicitly recognizing that rape and forced pregnancy constitute war crimes; (3) such war crimes should be investigated by an international tribunal; (4) such tribunal may be convened by the UN at the highest level and should be provided with clear authority to investigate, prosecute, adjudicate, and punish those responsible for those and other crimes; (5) the UN should appoint a special rapporteur on sex discrimination and violence against women; and (6) the 1993 UN World Conference on Human Rights in June should consider violations of the human rights of women.

Resolution· HRESH.Res. 86 (103rd)referred

To express dissatisfaction with the Republic of Azerbaijan's failure to work toward a peaceful and fair settlement to the dispute over Nagorno Karabagh by continuing the devastating blockade and economic boycott of the Republics of Armenia and Nagorno Karabagh.

United States · United States Congress · 17 February 1993

Expresses the sense of the House of Representatives that the United States should: (1) continue to send immediate fuel and humanitarian assistance to help Armenia and its economy and continue to withhold all U.S. assistance to Azerbaijan until Azerbaijan lifts its blockade and other uses of force against Armenia and Nagorno Karabagh; (2) promote a lasting and equitable resolution to the conflict within the United Nations and the Conference on Security and Cooperation in Europe; (3) promote the full participation of the representatives of Nagorno Karabagh in all negotiations concerning this conflict; (4) encourage Turkey to play a neutral role in helping to promote an equitable resolution to this crisis; and (5) condemn the continuing blockade of Armenia and Karabagh and demand the immediate lifting of the blockade and the opening of corridors to facilitate the delivery of humanitarian goods to Armenia.

Bill· HRH.R. 886 (103rd)open

Mandate and Community Assistance Reform Act

United States · United States Congress · 16 February 1993

TABLE OF CONTENTS: Title I: Termination or Suspension of Unfunded Federal Mandates; Consolidation and Simplification of Planning and Reporting Requirements Title II: Commission on Unfunded Federal Mandates Title III: Integrated Federal Assistance Title IV: Estimation of Legislative Impact on State and Local Governments Title V: Regulatory Flexibility Analysis Mandate and Community Assistance Reform Act - Title I: Termination or Suspension of Unfunded Federal Mandates; Consolidation and Simplification of Planning and Reporting Requirements - Requires termination or suspension of an unfunded Federal mandate, or the consolidation or simplification of an associated planning or reporting requirement, upon a recommendation to the Congress to that effect by the Commission on Unfunded Federal Mandates (established by this Act). Provides that all such recommendations shall take effect automatically unless the Congress enacts a joint resolution disapproving such recommendations within 60 days of their submittal. Sets forth guidelines for congressional consideration of the Commission's recommendations. Title II: Commission on Unfunded Federal Mandates - Establishes the Commission on Unfunded Federal Mandates to: (1) investigate and review the role of unfunded Federal mandates in relations among local, State, and Federal governments; and (2) study and make recommendations to the Congress regarding the termination or suspension of unfunded Federal mandates. Authorizes appropriations. Title III: Integrated Federal Assistance - Community Assistance Improvement Act of 1992 - Provide for payments to local governments of amounts available under a covered Federal assistance program for use in accordance with an integrated assistance plan approved by the Interagency Review Council (establish by this Act). Provides that eligibility for benefits under a covered Federal assistance program included in an approved integrated assistance plan shall be only in accordance with the plan. Details the process for applying for approval of an integrated assistance plan. Specifies application and plan contents. Requires a local government applying for approval of an integrated assistance plan to establish a Community Advisory Committee. Requires the Committee to advise a local government in the development and implementation of its integrated assistance plan. Establishes the Interagency Review Council for the purposes described above. Title IV: Estimation of Legislative Impact on State and Local Governments - Amends the Congressional Budget Act of 1974 to: (1) strike language stating that cost estimates are required only if submitted in a timely manner; (2) require that a cost estimate accompany the conference report of legislation; and (3) require budget reconciliation instructions to direct committees to include in any reconciliation legislation carrying them out a Congressional Budget Office estimate of the total cost of their provision. Title V: Regulatory Flexibility Analysis - Amends the Regulatory Flexibility Act to modify provisions respecting judicial review of agency rules.

Bill· HRH.R. 911 (103rd)referred

Volunteer Protection Act of 1993

United States · United States Congress · 16 February 1993

Volunteer Protection Act of 1993 - Prescribes circumstances under which volunteers working for nonprofit organizations or government entities shall be immune from personal financial liability for acts on behalf of the organization or entity. Sets forth exceptions and conditions that a State may impose on the granting of such immunity. Requires the Secretary of Health and Human Services to increase by one percent the fiscal year allotment which would otherwise be made to a State to carry out the Social Services Block Grant Program under title XX of the Social Security Act if such State has, within two years, certified to the Secretary that it has enacted a State law which provides such immunity. Provides for the continuation of such increase based on an annual recertification.

Bill· HRH.R. 883 (103rd)referred

Balanced Budget Implementation Act

United States · United States Congress · 16 February 1993

TABLE OF CONTENTS: Title I: Joint Budget Resolution Title II: Zero Based Budgeting and Decennial Sunsetting Title III: Spending Caps on the Growth of Entitlements for Fiscal Years 1994 through 2000 Title IV: Balanced Budget by Fiscal Year 2000 Balanced Budget Implementation Act - Title I: Joint Budget Resolution - Amends the Congressional Budget Act of 1974 to reform the budget process by requiring a joint resolution on the budget instead of the concurrent resolution on the budget. Title II: Zero Based Budgeting and Decennial Sunsetting - Terminates spending authority for unearned entitlements and high-cost discretionary spending programs for FY 1994, and discretionary spending programs (not including high-cost programs) for FY 1995, unless such spending is reauthorized after the date of enactment of this Act. Establishes a point of order against legislation that appropriates funds, which may be waived by a three-fifths vote of each House of Congress. Requires the reauthorization of discretionary spending authority and unearned entitlements every ten years beginning in the first decennial census year after 2000. Title III: Spending Caps on the Growth of Entitlements for Fiscal Years 1994 through 2000 - Declares that for FY 1994 through 2000 the total level of entitlement and mandatory spending, excluding social security, shall not exceed the total level for the previous fiscal year increased by the consumer price index and growth in elgible population. Requires sequestration as necessary to reduce spending. Provides for making uniform reductions with limitations. Lists programs and activities exempt from sequestration and provides exceptions, limitations, and special rules. Establishes a point of order against entitlement programs which may be waived by a three-fifths vote of each House. Title IV: Balanced Budget by Fiscal Year 2000 - Requires reduction of the maximum deficit amount to zero by FY 2000. Allows a waiver or suspension on the prohibition on exceeding such amount by a three-fifths vote of both Houses. Allows a waiver or suspension on exceeding the public debt limit by a three-fifths vote of both Houses. Excludes social security from the budget process. Establishes a point of order against any joint resolution on the budget that would decrease the excess of social security revenues over social security outlays, which may be waived by a three-fifths vote of each House. Authorizes the Congress to adopt budget procedures to eliminate the non-social deficit. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to require look-back sequestration in the last quarter of each fiscal year.

Bill· HRH.R. 894 (103rd)referred

Mandate Relief Act of 1993

United States · United States Congress · 16 February 1993

Mandate Relief Act of 1993 - Requires the Director of the Congressional Budget Office (CBO) to estimate and submit to the Congress the cost which will be incurred by State and local governments in complying with legislation reported by a congressional committee or conference committee and a comparison of such estimate with any available estimate made by such committee or a Federal agency. Amends the Rules of the House of Representative to: (1) require such CBO estimate and comparison to be included in committee reports on the legislation; and (2) make it out of order to consider legislation for which a CBO estimate is required unless the legislation contains a statement that any provisions thereof requiring a State or local government to conduct an activity shall not apply unless the Federal Government has provided amounts to cover the direct costs of such activity to such government.

Bill· HRH.R. 885 (103rd)referred

Amending the Rules of the House to limit the availability of appropriations for salaries and expenses of the House to one year and to require certain excess allowance amounts be returned to the Treasury.

United States · United States Congress · 16 February 1993

Amends rule XXI of the Rules of the House of Representatives to make it out of order to consider any measure appropriating amounts for salaries and expenses of the House unless such measure prohibits availability of any such amount for obligation after the end of the fiscal year for which such amount is appropriated. Adds rule LII to require amounts made available to a Member of the House under the Clerk Hire, Official Expenses, and Official Mail Allowances to be used only with respect to the calendar year or session of Congress for which the amounts are made available. Requires any amount remaining after all payments are made under such allowances for the year or session to be submitted to the Treasury to be used for deficit reduction.

Resolution· HCONRESH.Con.Res. 38 (103rd)open

Calling for the United States to propose and seek an international embargo against the totalitarian government of Cuba.

United States · United States Congress · 16 February 1993

Expresses the sense of the Congress that: (1) the United States considers the acts of the Castro government, including its violations of human rights, a threat to international peace; and (2) the President should instruct U.S. representatives to the United Nations Security council to seek an international embargo against the totalitarian government of Cuba.

Bill· HRH.R. 830 (103rd)open

Regulatory Flexibility Amendments Act of 1993

United States · United States Congress · 4 February 1993

Regulatory Flexibility Amendments Act of 1993 - Amends Federal law to eliminate provisions respecting judicial review of Federal agency compliance with regulatory flexibility analysis requirements. Requires an agency to consider the direct and indirect effects of a rule in determining whether or not it is likely to have a significant impact on a substantial number of small entities. Sets forth guidelines governing agency transmittal of proposed rules to the Chief Counsel for Advocacy of the Small Business Administration. Authorizes such official to transmit to the agency a statement of opposition to the proposed rule. Requires publication of such statement and the agency's response in the Federal Register. Expresses the sense of the Congress that such official should be permitted to appear as amicus curiae in any action or case brought in a U.S. court for the purpose of reviewing a rule.

Bill· HRH.R. 865 (103rd)referred

Ronald Reagan Peace Dividend Investment Act of 1993

United States · United States Congress · 4 February 1993

Ronald Reagan Peace Dividend Investment Act of 1993 - Amends the Congressional Budget Act of 1974 to provide for a reduction in the deficit and an increase in the personal income tax exemption when outlays in the defense category for FY 1994 or 1995 are estimated to be below such outlays for FY 1993. Requires an adjustment to the discretionary spending limits (calculated pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985) (Gramm-Rudman-Hollings Act) under such circumstances. Provides that it shall not be in order in the Senate or House of Representatives to consider any legislation reducing defense spending below the FY 1993 level if such legislation does not allocate the total amount of such reduction to deficit reduction and personal tax exemption increases.

Bill· HRH.R. 852 (103rd)referred

To authorize additional appropriations to increase border patrol personnel to 6,800 by the end of fiscal year 1995 and to make available amounts in the Department of Justice Assets Forfeiture Fund for the additional border patrol personnel.

United States · United States Congress · 4 February 1993

Authorizes additional appropriations for increased border patrol personnel of the Immigration and Naturalization Service. Makes amounts from the Department of Justice Assets Forfeiture Fund available (to the extent provided in appropriations Acts) for such purpose.

Bill· HRH.R. 864 (103rd)referred

To prohibit the entry into the United States of items produced, grown, or manufactured in the People's Republic of China with the use of forced labor.

United States · United States Congress · 4 February 1993

Prohibits the importation of Chinese products unless: (1) the Secretary of the Treasury determines that they are not manufactured with the use of forced labor; and (2) such determination is based on certain consultations with international organizations conducting inspections and a certification to the Secretary that a product was not manufactured with the use of forced labor. Requires the United States to use all diplomatic efforts to persuade China to permit representatives of certain international organizations to inspect all facilities holding detainees to assure that products for export are not being produced with the use of forced labor. Sets forth civil penalties for violations of such prohibition and the making of a false certification.

Bill· HRH.R. 851 (103rd)referred

Immigration Service Volunteer Assistance Act

United States · United States Congress · 4 February 1993

Immigration Service Volunteer Assistance Act - Amends the Immigration and Nationality Act to authorize the Immigration and Naturalization Service to accept volunteer services.

Bill· HJRESH.J.Res. 103 (103rd)passed

Proposing an amendment to the Constitution to provide for a balanced budget for the United States Government and for greater accountability in the enactment of tax legislation.

United States · United States Congress · 4 February 1993

Constitutional Amendment - Prohibits outlays for a fiscal year (except those for repayment of debt principal) from exceeding total receipts (except those derived from borrowing) for that fiscal year unless the Congress, by a three-fifths roll call vote of each House, authorizes a specific excess of outlays over receipts. Requires a three-fifths roll call vote of each House to increase the public debt. Directs the President to submit a balanced budget to the Congress. Requires the approval of a majority of each House by roll call vote before any bill to increase revenue may become law. Waives these provisions when a declaration of war is in effect. Waives these provisions when the United States is engaged in a military conflict which poses a threat to national security as declared by a joint resolution adopted by a majority of each House.

Bill· HRH.R. 789 (103rd)open

Jefferson Commemorative Coin Act of 1993

United States · United States Congress · 3 February 1993

Jefferson Commemorative Coin Act of 1993 - Directs the Secretary of the Treasury to issue one-dollar silver coins emblematic of Thomas Jefferson and his home, Monticello. Mandates that all surcharges received from the sale of such coins be paid to the Jefferson Endowment Fund, and to the Corporation for Jefferson's Poplar Forest. Expresses the sense of the Congress that the coin program shall be self-sustaining and that its administration should result in no net cost to the Numismatic Public Enterprise Fund.

Bill· HRH.R. 802 (103rd)open

To increase opportunities for veterans held as prisoners-of-war during the Vietnam era to participate in Department of Defense procurement actions.

United States · United States Congress · 3 February 1993

Deems a Vietnam era veteran who was held as a prisoner of war to be considered a socially and economically disadvantaged individual, thus permitting such individual to be included in a target group of minorities for which the Department of Defense seeks to obligate five percent of all procurement contracts during FY 1992 and 1993. Amends the National Defense Authorization Act for Fiscal Years 1988 and 1989 to include small business concerns owned and controlled by Vietnam era veterans who were held as prisoners of war within those businesses eligible under the minority contract goal for defense procurement contract awards.

Bill· HRH.R. 776 (103rd)open

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for the purchase of a principle residence by a first-time homebuyer.

United States · United States Congress · 3 February 1993

Amends the Internal Revenue Code to allow a first-time homebuyer who purchases a principal residence a tax credit of ten percent of the purchase price of such residence. Limits the credit to $2,500. Requires married individuals filing jointly to both be first-time buyers. Allows the use of 50 percent of the credit in the first taxable year in which the residence is purchased and the remaining 50 percent in the succeeding taxable year. Makes this credit applicable to residences acquired during 1993 and before July 1, 1994.

Bill· HRH.R. 803 (103rd)open

Hudson River Artists National Historical Park Act of 1993

United States · United States Congress · 3 February 1993

Hudson River Artists National Historical Park Act of 1993 - Establishes, as a unit of the National Park System, the Thomas Cole National Historic Site, New York. Authorizes the Secretary of the Interior to establish the Hudson River Artists National Historical Park, subject to specified requirements. Specifies that: (1) the Secretary shall take no action with respect to the lands and structures owned by the State within Park boundaries except through cooperative agreements in accordance with this Act; and (2) with regard to lands within the State Forest Preserve, the provisions of such cooperative agreements shall be in strict conformance with the pertinent provisions of the New York State Constitution. Authorizes the Secretary to: (1) provide technical assistance to cooperating entities for the marking, interpretation, restoration, preservation, or interpretation of Site property; and (2) enter into cooperative agreements to plan and coordinate the interpretation of the cultural and natural history of the region, and with the Greene County Historical Society to provide for the establishment of a library and research center at the Site. Directs the Secretary to submit to specified congressional committees a general management plan for the Site and Park. Authorizes appropriations.

Bill· HRH.R. 762 (103rd)referred

Drug Free Truck Stop Act of 1993

United States · United States Congress · 3 February 1993

Drug Free Truck Stop Act of 1993 - Amends the Controlled Substances Act to impose mandatory minimum criminal penalties for the unlawful distribution or possession of controlled substances within 1,000 feet of a truck stop or safety rest area. Prohibits the suspension of a sentence, granting of probation, or eligibility for parole until the individual has served the minimum required sentence under the Federal criminal code for any person who violates this Act after a prior conviction under this Act has become final. Requires the U.S. Sentencing Commission to promulgate specified sentencing guidelines for violations of this Act. Bars multiple enhancements.

Bill· HRH.R. 773 (103rd)referred

Uniform Child Support Enforcement Act of 1993

United States · United States Congress · 3 February 1993

Uniform Child Support Enforcement Act of 1993 - Amends the Social Security Act and the Internal Revenue Code to replace the current system for the collection and distribution of child support and enforcement of child support orders by the States with a new Federal system under which States are required to transmit copies of such orders to the Internal Revenue Service for it to collect the support through wage withholding and other means, distribute it to the individual entitled, and enforce support orders in a manner similar to that used for tax evasion.

Bill· HRH.R. 800 (103rd)open

To increase opportunities for veterans with service-connected disabilities to participate in Department of Defense procurement actions.

United States · United States Congress · 3 February 1993

Deems a veteran with a service-connected disability to be a socially and economically disadvantaged individual, thus permitting such individual to be included in a target group of minorities for which the Department of Defense seeks to obligate five percent of all DOD procurement contracts during FY 1992 and 1993. Amends the National Defense Authorization Act for Fiscal Years 1988 and 1989 to include small business concerns owned and controlled by veterans with service-connected disabilities as businesses eligible for the minority contract goal for defense procurement contract awards.

Bill· HRH.R. 777 (103rd)referred

To amend the Internal Revenue Code of 1986 to provide for a maximum long-term capital gains rate of 15 percent and indexing the basis of certain capital assets.

United States · United States Congress · 3 February 1993

Amends the Internal Revenue Code to reduce the individual and corporate capital gains rate from 28 percent and 34 percent to 15 percent. Reduces the minimum tax rate accordingly. Reduces such tax to 7.5 percent for low- and middle-income taxpayers. Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss.