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. 8051

Sec. 8051. Holding period of property

64 words·~1 min read·/bill/113/hr/1/ih/section-8051

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(1)of section 1223 is amended by striking , in the case of such exchanges after March 1, 1954, . Paragraph

(4)of section 1223 is amended by striking (or under so much of section 1052(c) as refers to section 113(a)(23) of the Internal Revenue Code of 1939) . Paragraph

(6)of section 1223 is repealed. Paragraph

(8)of section 1223 is repealed.