United States · Bill · HR
H.R. 18 (106th)
To amend the Internal Revenue Code of 1986 to provide that the transfer of property subject to a liability shall be treated in the same manner as the transfer of property involving an assumption of liability.
Introduced
6 January 1999
Last action
—
Status
For Further Action See H.R.435.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to revise provisions concerning a corporation, its shareholders, and the transferring of certain assets and liabilities.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 6 January 1999
Introduced in House (PDF)
Introduced in House · EN · 6 January 1999
Introduced in House
summary · EN · 6 January 1999
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/106th-congress/house-bill/18
- Open data entity: https://api.congress.gov/v3/bill/106/hr/18