A bill to amend the Internal Revenue Code of 1954 to provide that nonrecognition of gain on the sale of a principal residence shall apply where one of the spouses who occupied the old residence dies before occupying the new residence.

openUnited States· United States Congress· EN

Introduced

12 March 1986

Last action

—

Status

Subcommittee Hearings Held.

Summary

Amends the Internal Revenue Code to provide that the nonrecognition of gain on the sale of a principal residence which is rolled over into the purchase of a new principal residence shall apply in cases where a spouse who occupied the old residence dies before occupying the new residence.

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Documents

1 official file

Introduced in House
summary · EN · 12 March 1986
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/house-bill/4379
Open data entity: https://api.congress.gov/v3/bill/99/hr/4379