United States · Bill · HR
H.R. 12826 (95th)
Technical Correction of Section 1034(d)
Introduced
23 May 1978
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Technical Correction of Section 1034(d) - Amends the Internal Revenue Code to provide that gain from the sale of a taxpayer's residence will not be deferred if within one year (instead of 18 months) before the date of such sale, the taxpayer sold his principal residence at a gain, and such gain was not recognized for income tax purposes.
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 23 May 1978
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/house-bill/12826
- Open data entity: https://api.congress.gov/v3/bill/95/hr/12826