To amend the Internal Revenue Code of 1986 to restore the prior law treatment of corporate reorganizations through the exchange of debt instruments, and for other purposes.

Summary

Amends the Internal Revenue Code, with respect to capital gains and losses, to restore the prior law treatment of corporate reorganizations by providing a special rule for determining issue price in the case of exchange of debt instruments in such reorganizations. Increases the mileage requirement for the moving expenses deduction from 35 miles to 60 miles.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 22 July 1992

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 22 July 1992

   Introduced

   Introduced in House

   Source: IntroReferral

3. 22 July 1992

   Introduced

   Introduced in House

   Source: IntroReferral

4. 28 July 1992

   Calendars

   Placed on the Union Calendar, Calendar No. 430.

   Source: Calendars

5. 28 July 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-744.

   Source: Committee

6. 28 July 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-744.

   Source: Committee

7. 3 August 1992

   Passed

   Motion to reconsider laid on the table Agreed to without objection.

   Source: Floor

8. 3 August 1992

   Passed

   On motion to suspend the rules and pass the bill Agreed to by voice vote.

   Source: Floor

9. 3 August 1992

   Passed

   Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.

   Source: Floor

10. 3 August 1992

    Floor

    DEBATE - The House proceeded with forty minutes of debate.

    Source: Floor

11. 3 August 1992

    Floor

    Considered under suspension of the rules.

    Source: Floor

12. 3 August 1992

    Floor

    Mr. Gibbons moved to suspend the rules and pass the bill.

    Source: Floor

13. 5 August 1992

    Introduced

    Received in the Senate and read twice and referred to the Committee on Finance.

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Engrossed in House · undated · Official file
• Introduced in House · undated · Official file
• Referred in Senate · undated · Official file
• Reported in House · undated · Official file

Documents

5 official files

• Reported in House (text)

  Reported in House · EN

  ViewDownloadOpen at official source

• Referred in Senate (text)

  Referred in Senate · EN

  ViewDownloadOpen at official source

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Engrossed in House (text)

  Engrossed in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 22 July 1992

  Open at official source

Sponsors

• Rep. Moody, Jim [D-WI-5] · D · Sponsor
• · ssfi00 · Standing
• · hswm00 · Standing

Related records

No cross-record relationships stored yet.