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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3617

Sec. 3617. Repeal of time limitation on taxing precontribution gain

50 words·~1 min read·/bill/113/hr/1/ih/section-3617

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Subparagraph
(B)of section 704(c)(1) is amended by striking within 7 years of being contributed . Paragraph
(1)of section 737(b) is amended by striking within 7 years of the distribution . The amendments made by this section shall apply to property contributed to a partnership after December 31, 2014.
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