A bill to amend the Internal Revenue Code of 1954 to provide that gain or loss will not be recognized on transfers between spouses or incident to divorce.

openUnited States· United States Congress· EN

Introduced

4 April 1984

Last action

—

Status

See H.R.4170.

Summary

Amends the Internal Revenue Code to provide that no gain or loss shall be recognized on a transfer of property between spouses or incident to divorce. Treats such transferred property as a gift and provides that the transferee's basis in the property shall be the same as the transferor.

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 4 April 1984
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/house-bill/5363
Open data entity: https://api.congress.gov/v3/bill/98/hr/5363