United States · Bill · S
S. 2498 (95th)
Small Business Reinvestment Act
Introduced
6 February 1978
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Small Business Reinvestment Act - Amends the Internal Revenue Code to provide that if an equity or proprietary interest is sold, gain from such sale shall be recognized only to the extent that the sale price exceeds the cost of an equity or proprietary interest in a small business purchased within two years from the date of the sale.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 6 February 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/2498
- Open data entity: https://api.congress.gov/v3/bill/95/s/2498