There is one summary for H.R.2706. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/10/2003)

Amends the Internal Revenue Code to provide that if a taxpayer is a member of an affiliated group of corporations which files a consolidated return, the tax attributes concerning reduction of tax attributes and exclusion from gross income by reason of discharge of indebtedness shall be the aggregate tax attributes of such group.