United States · Bill · S
S. 13 (102nd)
A bill to amend the Internal Revenue Code of 1986 to exclude from gross income the gain on certain sales of lands subject to ground leases.
Introduced
14 January 1991
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to exclude from gross income any gain realized from the sale to the lessee, on or before December 31, 1995, of land subject to a ground lease and on which the only buildings are residential.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 14 January 1991
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/13
- Open data entity: https://api.congress.gov/v3/bill/102/s/13