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HR 3631 103th Congress House

To amend the Internal Revenue Code of 1986 to provide nonrecognition treatment for certain transfers by common trust funds to regulated investment companies.

Introduced: November 22, 1993 See on congress.gov
Taxation Capital gains taxFinance and Financial SectorIncome taxLosses
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Mutual fundsStocksTax deductionsTax exclusionTrusts and trustees
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 22, 1993
Referred to the House Committee on Ways and Means.
Nov 22, 1993
Introduced in House
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 Latest action November 22, 1993

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide for the nonrecognition of gain or loss for the transfer of common trust fund assets to regulated investment companies in exchange for stock when the stock is distributed to participants of the common trust fund in exchange for their interest in such fund.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Nov 22, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3631: To amend the Internal Revenue Code of 1986 to provide nonrecognition treatment for certain transfers by common trust funds to regulated investment companies.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-3631/
MLA
"H.R. 3631: To amend the Internal Revenue Code of 1986 to provide nonrecognition treatment for certain transfers by common trust funds to regulated investment companies.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-3631/.
Bluebook (legal)
H.R. 3631, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-3631/.
Markdown link
[H.R. 3631: To amend the Internal Revenue Code of 1986 to provide nonrecognition treatment for certain transfers by common trust funds to regulated investment companies.](https://openamerica.io/bill/103-HR-3631/)
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