BILLS-103hr4212ih.pdf

1986 1994 the taxable year 6-year 7-year 3-year 10-year 5-year year 4-year 2-year 1203 8-year 9-year years such month 15 year 13 year 1222 at least 2 years at least 9 years 16 month 16 quarter 9 month months more than 2 years 2 year each 36 months 1-year the day less than 10 years at least 10 years the calendar quarter APRIL 14, 1994 more than 1 year such quarter 4212 IH quarter ending December 31, 1991

SESSION H. R. 4212 section 1203(b

the United States of America LESS.—If

SEC the Internal Revenue Code CONGRESS Biotechnology the Financial Accounting Standards Board JUSTED Financial Accounting Standards Board GENERAL.—If House of Representa- the ‘‘Biotechnology Stimu- 4 Principles Board GENERAL.—Any the Committee on Ways and Means Internal Senate THE HOUSE OF REPRESENTATIVES BIOTECHNOLOGY VARIABLE CAPITAL GAINS TAIN NEW ACCOUNTING

ESHOO BLUTE Subparagraph

cap ital ital gain cap net capital gains striking subsection qualified gains subsection inserting code relating paragraph subsection capital gain inserting paragraph deduction