H.R. 3657 — A bill to amend the Technical Corrections Act of 1982 with respect to the tax treatment of certain corporate acquisitions.

Summary

Amends the Technical Corrections Act of 1982 to change the effective date of special rules relating to the elective recognition of a gain or loss by a target corporation in a corporate acquisition.

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Legislative Actions

1983-07-26
Introduced in House
1983-07-26
Introduced in House
1983-07-26
Referred to House Committee on Ways and Means.

A bill to amend the Technical Corrections Act of 1982 with respect to the tax treatment of certain corporate acquisitions.

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Summary

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