A bill to amend the Internal Revenue Code of 1986 to allow section 1031 treatment for exchanges involving certain mutual ditch, reservoir, or irrigation company stock.

referredUnited States· United States Congress· EN

Introduced

6 February 2007

Last action

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Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to allow tax-free exchanges of shares in certain mutual ditch, reservoir, or irrigation companies.

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3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 6 February 2007
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Introduced in Senate (PDF)
Introduced in Senate · EN · 6 February 2007
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Introduced in Senate
summary · EN · 6 February 2007
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