PoliticalRepoPoliticalRepo

United States · Bill · S

S. 2473 (97th)

A bill to amend the Internal Revenue Code to eliminate the holding period for capital gains and to change the rules for deducting capital losses.

openUnited States· United States Congress· EN

Introduced

3 May 1982

Last action

—

Status

Committee on Finance requested executive comment from OMB; Treasury Department.

Sponsors

—

Subjects

Discovery layer

Source updated

3 January 2025

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to redefine capital gains and losses so as to eliminate the one year holding period requirement for capital gains tax treatment. Removes such requirement for property used in a trade or business. Revises the tax treatment of capital losses.

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

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.