A bill to amend the Internal Revenue Code of 1954 to repeal capital gains tax on disposition of investments in United States real property by foreign countries.

openUnited States· United States Congress· EN

Introduced

3 October 1983

Last action

—

Status

Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 98-947.

Summary

Amends the Internal Revenue Code to repeal the capital gains tax on disposition of investments in U.S. real property by foreign citizens. Repeals the special reporting requirements with respect to U.S. real property interests.

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Documents

1 official file

Introduced in Senate
summary · EN · 3 October 1983
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/98th-congress/senate-bill/1915
Open data entity: https://api.congress.gov/v3/bill/98/s/1915