Click here for search tips.

Note: To search with a Code section, or with proximity, use Advanced Search. A space between words is searched as “AND.”

AND

Both (or all) the words appear in the document

Example: Treasury AND "anti-inversion" AND guidance [AND must be uppercase]

Search for alternate terms

Example: law OR legislation [OR must be uppercase]

" "

Exact phrase

Example: "disguised sales"

Example: "profit and loss"

Wildcard / Root expander

Example: Culberts*n will retrieve Culbertson, Culbertsen, etc.

Example: audit* will retrieve all words beginning with "audit," including audits, auditor, and auditing

NOT or –

Example: legislative NOT history

Example: legislative –history [NOT must be uppercase]

Use fuzzy match to retrieve words with similar spelling

Example: Shepherd~ will retrieve Sheppard

( )

Group terms together to build searches

Example: (Swiss OR Switzerland) AND bank* AND (record OR account)

Put the citation within quotes:

Or, use the TAX ANALYSTS CITATION field in Advanced Search.

Our publication names changed in 2019. Entering either the pre- or post-change title will allow retrieval of the document.

Advanced Search allows you to limit your search to certain fields:

* To search for, or retrieve, a federal primary source document, please use the search in Tax Notes Research.

Minimize help

Today is

FULL TEXT: BUMPERS BILL (S. 1932) WOULD PROVIDE CAPITAL GAINS DIFFERENTIAL FOR HIGH-RISK INVESTMENTS.

Dated Nov. 7, 1991

More articles from Tax Notes Today Federal

Available with subscription

Copy RID

AMERICAS:
400 S. Maple Avenue, Suite 400 Falls Church, VA 22046 United States: INTERNATIONAL:
Nieuwezijds Voorburgwal 104/108 1012 SG Amsterdam The Netherlands: PHONE:
800-955-2444: CONNECT:

Tax Analysts is a tax publisher and does not provide tax advice or preparation services.