To amend the Internal Revenue Code of 1986 to treat income from certain leases as income from rental real estate activities in which the taxpayer actively participates.

referredUnited States· United States Congress· EN

Introduced

25 September 1998

Last action

25 September 1998 · Introduced

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code, with respect to limiting passive activity losses and credits for taxpayers in the real property business, to include as real estate activity the lease of real estate under a nonmaterial participation share lease. Defines such a lease.

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Timeline

25 September 1998
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
25 September 1998
Introduced
Introduced in House
Source: IntroReferral
25 September 1998
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

Introduced in House · 25 September 1998 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 25 September 1998
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Introduced in House (PDF)
Introduced in House · EN · 25 September 1998
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Introduced in House
summary · EN · 25 September 1998
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

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Sources

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Official source: https://www.congress.gov/bill/105th-congress/house-bill/4639
Open data entity: https://api.congress.gov/v3/bill/105/hr/4639
us · 105-hr-4639 · source updated 2 January 2025