,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #gcfa  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #bj1         
#bjah,mr4 ,budd introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ exclusion 
( ga9 or loss on l-k9d ex*anges (       
virtual curr5cy4  #a4 ,exclusion = l-k9d
 ex*anges ( virtual curr5cy  7a7 ,9     
g5]al ,section #ajca ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7i7  
,special rule = virtual curr5cy ,=      
purposes ( ?is section1 ! ex*ange (     
virtual curr5cy = virtual curr5cy ( l   
k9d %all be treat$ 9 ! same mann] z !   
ex*ange ( real prop]ty = real prop]ty ( 
l k9d4  4  7b7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
) respect to ex*anges complet$ aft] !   
date ( ! enactm5t ( ?is ,act4