A bill to amend the Internal Revenue Code of 1954 to provide that a cooperative housing corporation, condominium management association, or residential real estate management association, shall not be taxed on the assessments, fees, charges, et cetera, paid to it by its members.

referredUnited States· United States Congress· EN

Introduced

19 September 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that a cooperative housing corporation, condominium management association, or residential real estate management association shall not be taxed under the Internal Revenue Code on the assessments, fees, or charges, paid to it by its members. Provides that such associations shall pay according to the corporate tax rate on its taxable income.

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Documents

1 official file

Introduced in House
summary · EN · 19 September 1975
Open at official source

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Official source: https://www.congress.gov/bill/94th-congress/house-bill/9741
Open data entity: https://api.congress.gov/v3/bill/94/hr/9741