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.

referredUnited States· United States Congress· EN

Introduced

4 March 2009

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Amends Internal Revenue Code provisions allowing nonrecognition of gain from like-kind exchanges to suspend the 180-day period for completing such exchanges in cases involving exchange facilitators who have filed a bankruptcy petition.

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Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 4 March 2009
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Introduced in House (PDF)
Introduced in House · EN · 4 March 2009
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Introduced in House
summary · EN · 4 March 2009
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Sources

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Official source: https://www.congress.gov/bill/111th-congress/house-bill/1301
Open data entity: https://api.congress.gov/v3/bill/111/hr/1301