Amends the Internal Revenue Code to impose an excise tax on amounts received in connection with certain acquisitions or combinations of partnerships or real estate investment trusts where dissenting equity holders do not have dissenters' rights.
Referred to the House Committee on Ways and Means.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 102-273.
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