United States · Bill · S
S. 2428 (95th)
Small Business and Farms Capital Preservation Act
Introduced
25 January 1978
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Small Business and Farms Capital Preservation Act - Amends the Internal Revenue Code to allow an individual who has held an equity or unsecured investment in a small business concern for 12 months or longer to elect nonrecognition of any gain from the sale of such investment to the extent such gain is reinvested in a small business concern.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 25 January 1978
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/2428
- Open data entity: https://api.congress.gov/v3/bill/95/s/2428