United States · Bill · S
S. 3380 (111th)
A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of securities of a controlled corporation exchanged for assets in certain reorganizations.
Introduced
17 May 2010
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
Summary
Amends the Internal Revenue Code to allow nonrecognition of gain in a corporate reorganization for corporations that exchange property solely for stock other than nonqualified preferred stock.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 17 May 2010
Introduced in Senate (PDF)
Introduced in Senate · EN · 17 May 2010
Introduced in Senate
summary · EN · 17 May 2010
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/111th-congress/senate-bill/3380
- Open data entity: https://api.congress.gov/v3/bill/111/s/3380