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United States · Bill · HR

H.R. 1926 (107th)

To amend the Internal Revenue Code of 1986 to allow the capital loss deduction with respect to the sale or exchange of an individual's principal residence.

referredUnited States· United States Congress· EN

Introduced

21 May 2001

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Allows an individual to deduct losses arising from the sale or exchange of the taxpayer's principal residence.

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Versions

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Documents

3 official files

Introduced in House (text)

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Sources

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