In this task, you are given a summary for US Congressional and California state bill, your task is to generate a Title for this bill. The preferred titles are under forty words and mention the purpose of the bill.

Amends the Internal Revenue Code to revise the tax treatment of derivative transactions entered into by a corporation with respect to its stock.Provides for nonrecognition of derivative gain, loss, or deduction items (as defined by this Act). Excepts certain forward contracts from such treatment.
To amend the Internal Revenue Code of 1986 to revise the tax treatment of derivative transactions entered into by a corporation with respect to its stock.