A bill to amend the Internal Revenue Code of 1954 to provide for an extension of the period during which an individual must purchase a new residence for nonrecognition of gain on the sale of an old residence in the case of members of the Armed Forces who are stationed overseas or who are required to reside in Government quarters.

referredUnited States· United States Congress· EN

Introduced

23 March 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to extend the repurchase deadlines for nonrecognition of gain on the sale of former residences in the case of members of the armed forces who are stationed overseas or are required to live in government quarters.

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Documents

1 official file

Introduced in House
summary · EN · 23 March 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/5470
Open data entity: https://api.congress.gov/v3/bill/95/hr/5470