A bill to amend section 1034 of the Internal Revenue Code of 1954 (relating to nontaxable sale or exchange of taxpayer's residence) to provide an extended period for the purchase of a new residence in the case of certain temporary foreign assignments.

referredUnited States· United States Congress· EN

Introduced

31 May 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Includes members of the Armed Forces who serve on a qualified temporary foreign assignment within those eligible for the Internal Revenue Code provisions granting an extended period to qualify for nonrecognition of gain on the sale or exchange of a residence. (Amends 26 U.S.C. 1034(h))

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Documents

1 official file

Introduced in House
summary · EN · 31 May 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/8296
Open data entity: https://api.congress.gov/v3/bill/93/hr/8296