A bill to amend the Internal Revenue Code of 1954 to extend the rollover period for nonrecognition of gain on the sale of principal residences sold during 1980 or 1981.

referredUnited States· United States Congress· EN

Introduced

29 July 1980

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to extend to 36 months the rollover period for nonrecognition of gain on the sale of principal residences sold in 1980 and to 24 months for those sold in 1981 (currently, such rollover period is 18 months prior to or following the date of sale).

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 29 July 1980
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/96th-congress/house-bill/7860
Open data entity: https://api.congress.gov/v3/bill/96/hr/7860