Summary: H.R.4486 — 111th Congress (2009-2010)All Information (Except Text)

There is one summary for H.R.4486. Bill summaries are authored by CRS.

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Introduced in House (01/21/2010)

Amends the Internal Revenue Code to treat securities and nonqualified preferred stock paid to a parent corporation by a subsidiary in a corporate reorganization as cash payments, thus subjecting the gain attributable to such payments to tax.