[History of Bills, Volume 143 (1997)]
[From the U.S. Government Publishing Office, www.gpo.gov]
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H.R. 1563--A bill to amend the Internal Revenue Code of 1986 to
provide for the nonrecognition of gain on long-term real property
which is involuntarily converted as the result of the exercise of
eminent domain, without regard to whether the replacement property
is similar or of like kind; to the Committee on Ways and Means.
By Mr. COSTELLO, H2444 [8MY]