To amend the Internal Revenue Code of 1986 to exclude from income capital gain from the sale of a principal residence.

referredUnited States· United States Congress· EN

Introduced

30 July 1997

Last action

30 July 1997 · Introduced

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to exclude all gain on the sale of a principal residence if owned and used as the principal residence for periods aggregating at least three years during the five-year period prior to sale or exchange. Sets forth special rules relating to: (1) jointly held property; (2) a deceased spouse; (3) a cooperative housing tenant-stockholder; (4) partial principal residence use; (5) determination of marital status; (6) acquisition after involuntary conversion; and (7) periods of out-of-residence health care.

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

Timeline

30 July 1997
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
30 July 1997
Introduced
Introduced in House
Source: IntroReferral
30 July 1997
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 30 July 1997 · Download file

Documents

3 official files

Introduced in House (text)

View file Download file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Vertaal naar

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Introduced in House (text)
Introduced in House · EN · 30 July 1997
View Download Open at official source
Introduced in House (PDF)
Introduced in House · EN · 30 July 1997
View Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 30 July 1997
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

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/105th-congress/house-bill/2310
Open data entity: https://api.congress.gov/v3/bill/105/hr/2310
us · 105-hr-2310 · source updated 7 February 2024