United States · Bill · HR
H.R. 5159 (106th)
To amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative housing corporations into condominiums.
Introduced
12 September 2000
Last action
—
Status
Sponsor introductory remarks on measure. (CR E1882)
Sponsors
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Subjects
Discovery layer
Source updated
2 January 2025
Summary
Revises Internal Revenue Code provisions concerning distributions by cooperative housing corporations to provide that: (1) no gain or loss shall be recognized to a cooperative housing corporation on the distribution by such corporation of a dwelling unit to a stockholder in exchange for the stockholder's stock (in such corporation); and (2) no gain or loss shall be recognized to the stockholder as a result of such exchange.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 12 September 2000
Introduced in House (PDF)
Introduced in House · EN · 12 September 2000
Introduced in House
summary · EN · 12 September 2000
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/106th-congress/house-bill/5159
- Open data entity: https://api.congress.gov/v3/bill/106/hr/5159