United States · Bill · HR
H.R. 351 (93rd)
To amend section 1033 of the Internal Revenue Code of 1954.
Introduced
3 January 1973
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Provides, under the Internal Revenue Code, that if real property held for investment is compulsorily or involuntarily converted into money after December 31, 1970, as a result of condemnation, or threat or imminence thereof, replacement property shall be treated as property similar or related in service or use to the property so converted. (Amends 26 U.S.C. 1033)
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 3 January 1973
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/93rd-congress/house-bill/351
- Open data entity: https://api.congress.gov/v3/bill/93/hr/351