A bill to amend the Internal Revenue Code of 1954 to provide that no gain or loss will be recognized in the case of transfers of a principal residence in divorce or legal separation proceedings.

referredUnited States· United States Congress· EN

Introduced

26 January 1983

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide for the nonrecognition of gain resulting from the transfer of the taxpayer's principal residence to his spouse or former spouse pursuant to a divorce or a written separation agreement.

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Documents

1 official file

Introduced in House
summary · EN · 26 January 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/house-bill/971
Open data entity: https://api.congress.gov/v3/bill/98/hr/971