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HR 2604 112th Congress House

To amend the Internal Revenue Code of 1986 to provide for the treatment of securities of a controlled corporation exchanged for assets in certain reorganizations.

Introduced: July 20, 2011 See on congress.gov
Taxation Corporate finance and managementIncome tax exclusionSecurities
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 20, 2011
Referred to the House Committee on Ways and Means.
Jul 20, 2011
Sponsor introductory remarks on measure. (CR E1371)
Jul 20, 2011
Introduced in House
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 Latest action July 20, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow nonrecognition of gain in a corporate reorganization for corporations that exchange property solely for stock other than nonqualified preferred stock.

 Related & companion bills 3
  • HR 14 Related bill MAP-21
  • HR 6152 Related bill Bring Jobs Home Act
  • S 2132 Related bill Highway Investment, Job Creation, and Economic Growth Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 14
All 14 Democratic 7
HINCHEY, MAURICE
· Jan 31, 2012
PETERSON, COLLIN
· Jul 29, 2011
 D
Van Hollen, Chris
Maryland · Jul 21, 2011
COSTELLO, JERRY
· Jul 20, 2011
 D
Johnson, Henry C. "Hank"
Georgia · Jul 20, 2011
 D
Kaptur, Marcy
Ohio · Jul 20, 2011
KUCINICH, DENNIS
· Jul 20, 2011
 D
McCollum, Betty
Minnesota · Jul 20, 2011
OLVER, JOHN
· Jul 20, 2011
 D
Pingree, Chellie
Maine · Jul 20, 2011
 D
Schakowsky, Janice D.
Illinois · Jul 20, 2011
Sutton, Betty
· Jul 20, 2011
Walz, Timothy
· Jul 20, 2011
 D
Welch, Peter
Vermont · Jul 20, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2604: To amend the Internal Revenue Code of 1986 to provide for the treatment of securities of a controlled corporation exchanged for assets in certain reorganizations.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-2604/
MLA
"H.R. 2604: To amend the Internal Revenue Code of 1986 to provide for the treatment of securities of a controlled corporation exchanged for assets in certain reorganizations.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-2604/.
Bluebook (legal)
H.R. 2604, 112th Cong. (2026), https://openamerica.io/bill/112-HR-2604/.
Markdown link
[H.R. 2604: To amend the Internal Revenue Code of 1986 to provide for the treatment of securities of a controlled corporation exchanged for assets in certain reorganizations.](https://openamerica.io/bill/112-HR-2604/)
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