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Code · BILL · 115th Congress · H.R. 1 (UNKNOWN) — 115 HR 1 EAS2: Tax Cuts and Jobs Act · Sec. 13313

Sec. 13313. Repeal of rollover of publicly traded securities gain into specialized small business investment companies

58 words·~1 min read·/bill/115/hr/1/unknown/section-13313

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Part III of subchapter O of chapter 1 is amended by striking section 1044 (and by striking the item relating to such section in the table of sections of such part). Section 1016(a)(23) is amended— by striking 1044, , and by striking 1044(d), . The amendments made by this section shall apply to sales after December 31, 2017.
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