To amend the Internal Revenue Code of 1986 to exclude from gross income gain on the sale of certain residential leased-fee interests to holders of the leasehold rights.

referredUnited States· United States Congress· EN

Introduced

19 May 2005

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to exclude from gross income gain from the sale of certain residential leased-fee interests to a holder of the leasehold right if such holder is: (1) a lessee of a residential house lot; (2) a lessee of a multi-family residential leasehold unit; (3) an association of apartment owners of a multi-family residential leasehold property; or (4) a cooperative housing corporation for a residential leasehold property.

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Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 19 May 2005
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Introduced in House (PDF)
Introduced in House · EN · 19 May 2005
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Introduced in House
summary · EN · 19 May 2005
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Sources

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Official source: https://www.congress.gov/bill/109th-congress/house-bill/2476
Open data entity: https://api.congress.gov/v3/bill/109/hr/2476