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H.R. 3874, The Small Business Growth and Opportunity Act

  • This item is from the 110th Congress (2007-2008) and is no longer current. Comments, voting, and wiki editing have been disabled, and the cost/savings estimate has been frozen.

H.R. 3874 would amend the Internal Revenue Code of 1986 to reduce the recognition period for built-in gains for subchapter S corporations.

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