Summary: H.R.496 — 108th Congress (2003-2004)All Information (Except Text)

There is one summary for H.R.496. Bill summaries are authored by CRS.

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Introduced in House (01/29/2003)

Amends the Internal Revenue Code to provide that, in the case of an electing individual, no gain shall be recognized on the receipt of a capital gain dividend distributed by a regulated investment company if such capital gain dividend is automatically reinvested in additional shares of the company pursuant to a dividend reinvestment plan.