A bill to amend the Internal Revenue Code of 1954 to provide an exemption from income taxation for condominium housing associations and certain homeowners' associations and to tax the unrelated business income of such organizations.

referredUnited States· United States Congress· EN

Introduced

11 June 1974

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides, under the Internal Revenue Code, an exemption from income taxation for condominium housing associations and homeowners' associations and imposes a tax on the unrelated business income of such organizations.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 11 June 1974
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/93rd-congress/house-bill/15313
Open data entity: https://api.congress.gov/v3/bill/93/hr/15313