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United States · Bill · HR

H.R. 1242 (101st)

To amend the Internal Revenue Code of 1986 to index the basis of capital assets.

referredUnited States· United States Congress· EN

Introduced

2 March 1989

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Internal Revenue Code to require indexing, based on the Consumer Price Index, of the adjusted basis of capital assets that have been held for more than one year, for the purpose of determining capital gain or loss at the time of transfer.

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Documents

2 official files

Introduced in House (text)

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Sources

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