United States · Bill · HR
H.R. 2573 (102nd)
To amend the Internal Revenue Code of 1986 to make S corporations eligible for the rules applicable to real property subdivided for sale by noncorporate taxpayers.
Introduced
6 June 1991
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code with respect to special rules for determining capital gains and losses to specify that C corporations are not eligible for the rules applicable to real property subdivided for sale by a taxpayer, thus making S corporations (small business corporations) eligible for such rules.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 6 June 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/2573
- Open data entity: https://api.congress.gov/v3/bill/102/hr/2573