To amend the Internal Revenue Code of 1986 to provide that a member of the uniformed services shall be treated as using a principal residence while away from home on qualified official extended duty in determining the exclusion of gain from the sale of such residence.

Summary

Amends the Internal Revenue Code to declare that a member of the uniformed services shall be treated as using a principal residence while away from home on qualified official extended duty (in excess of 90 days or for an indefinite period) in determining the exclusion of gain from the sale of such residence, but only if the taxpayer owned and used the property as a principal residence for any period before such extended duty.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 29 April 1999

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• Introduced in House (PDF)

  Introduced in House · EN · 29 April 1999

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• Introduced in House

  summary · EN · 29 April 1999

  Open at official source

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