,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajhhc  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #bb1 #bjbf,mr4
 ,lawl] 7= himself & ,mr4 ,got!im]7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide =              
nonrecognition ( ga9 or loss on l-k9d   
ex*anges ( c]ta9 resid5tial real        
prop]ty1 & = o!r purposes4  #a4 ,%ort   
title  ,?is ,act may be cit$ z !        
,am]ican ,home ,mobility ,act4  #b4     
,nonrecognition ( ga9 or loss on l-k9d  
ex*anges ( c]ta9 resid5tial real prop]ty
  7a7 ,9 g5]al ,section #ajca7;a77#a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$-- 7#a7 by /rik+ recogniz$ on !    
ex*ange ( real prop]ty & ins]t+         
recogniz$ on-- 7,a7 ! ex*ange ( real    
prop]ty  1  7#b7 by /rik+ ! p]iod at !  
end & ins]t+ 1 or1 &  7#c7 by add+ at ! 
end ! foll[+3  7,b7 ! ex*ange ( real    
prop]ty if-- 7i7 dur+ ! #cj-ye> p]iod   
end+ on ! date ( ! ex*ange1 su* prop]ty 

has be5 own$ & us$ by ! taxpay] z !     
taxpay]'s pr9cipal resid5ce 7)9 ! mean+ 
( section #aba71 &  7ii7 su* prop]ty is 
ex*ang$ solely = real prop]ty ( l-k9d   
:i* is to be held = use z ! taxpay]'s   
pr9cipal resid5ce 7)9 su* mean+74  4    
7b7 ,con=m+ am5dm5ts  7#a7 ,! head+ (   
section #ajca ( su* ,code is am5d$ by   
ins]t+ 1 or held = use z pr9cipal       
resid5ce aft] inve/m5t4  7#b7 ,! item   
relat+ to section #ajca 9 ! table (     
sections = "p ,,iii ( sub*apt] ,o (     
*apt] #a ( su* ,code is am5d$ by ins]t+ 
1 or held = use z pr9cipal resid5ce aft]
 inve/m5t4  7c7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to ex*anges complet$ aft] ,decemb] #ca1 
#bjbf4