Summary: H.R.14 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for H.R.14. Bill summaries are authored by CRS.

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Introduced in House (01/07/1997)

Capital Gains Tax Reduction Act of 1997 - Amends the Internal Revenue Code to reduce the maximum capital gains tax rates for both individuals and corporations.

Provides for the indexing of assets for determining gain or loss.